Python Radars manufactures radar systems. It has just completed the manufacture of its first newly designed system, RS$-32.$ Manufacturing data for the RS$-32$ follow:

$($Click icon to view data$)$

Requirement

Calculate the total variable costs of producing $2,4,$ and $8$ units.

Begin by calculating the cumulative total time in labor$-$hours using the cumulative average$-$time learning model. $($Round the cumulative average time per unit to the nearest whole number.$)$

Data table

Direct material cost

Direct manufacturing labor time for first unit

Learning curve for manufacturing labor time per radar system

Direct manufacturing labor cost

Variable manufacturing overhead cost

$ $84,000$ per unit of RS$-32$

$3,100$ direct manufacturing labor$-$hours

$85\%$ cumulative average time ${?}^a$

$ $23$ per direct manufacturing labor$-$hour

$ $16$ per direct manufacturing labor$-$hour

${?}^a$ Using the formula for an $85\%$ learning curve, $b=\frac{ln0\mathrm{.}85}{ln2}=\frac{-0\mathrm{.}162519}{0\mathrm{.}693147}=-0\mathrm{.}234465$