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Refer to Problem E.17. The direct labor cost to produce a pair of night vision goggles is $30 per hour. Job setup costs and direct material costs are $40, and material costs are $15 per pair of goggles. The overhead charge for producing the goggles is at 60% of labor, material, and setup costs. Clear Site sells the goggles for $200 per unit Clear Site's learning rate is 70%. a. What is the unit cost for 25 units, given that the first unit took 60 hours to produce? b. How many units should be sold for Clear Site to break even (Total revenue = Total cost)? 17. Clear Site Inc. is a manufacturer of night vision devices. The company is about to bid on a new night vision goggle for the military. The product uses state-of-the-art infrared illuminator technology. Clear Site's learning rate for producing such products is estimated to be 70%. The time it will take to produce the first unit of these new night vision goggles is 60 hours. The contractual requirements call for a delivery of 35 of these goggles. a. What is the total time estimate to produce the 35 units? b. What would be the average time to produce each of these goggles? c. If each worker at Clear Site assigned to this project works 160 hours per month, how many workers