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KL Ltd manufactures a famous machine learning integrated system for various government and education institutions in Hong Kong. It has just completed the manufacture of its first newly designed system, the KL168. Manufacturing data for the KL168 as follows: Required: a Assuming that the company uses a 90% cumulative average time learning model as a basis for predicting direct manufacturing labourhours, calculate the total variable costs of producing 2,4 , and 8 units. (15 marks) b Assuming that the company uses a 90% incremental unit-time learning model as a basis for predicting direct manufacturing labourhours, calculate the total variable costs of producing 2,3 , and 4 units. (12 marks) c In your own words and based on the given data, compare, analyse and explain in detail the differences between the above two models regarding the cost predictions for producing 2 and 4 units of the