Johnson Industries received a contract to develop and produce four high-intensity long-distance receiver/transmitters for cellular phones. The first took 2,000 labor hours and $39,000 worth of purchased and manufactured parts; the second took 1,500 labor hours and $35,100 in parts; the third took 1,450 labor hours and $32,500 in parts; and the fourth took 1,275 labor hours and $31,590 in parts. Johnson was asked to bid on a follow-on contract for another dozen receiver/transmitter units. Ignoring any forgetting factor effects, what should Johnson estimate time and parts to be for the dozen units? Note that there are two learning curves one for labor and one for parts.