Johnson Industries received a contract to develop and produce four high intensity long distance receiver transmitters for cellular telephones The first took 2 200 labor hours and 40 000 worth of purchased and manufactured parts the second took 1 450 labor hours and 30 400 in parts the third took 1 190 labor hours and 26 450 in parts and the fourth took 928 labor hours and 22 500 in parts Johnson was asked to bid on a follow on contract for another dozen receiver transmitter units Hint There are two learning curves one for labor and one for parts Use Exhibit 6 5 a How many labor hours should Johnson estimate are needed for the additional 12 units Round your answer to the nearest whole number Estimated labor hours b How much should Johnson estimate the parts cost will be for the additional 12 units Round your answer to the nearest dollar amount