Q$1.$What is the $\%$ learning for the BRJ$1000$ unit.

Q$2.$How many hours will it take to make the $30$ BRJ$1000$s$?$

Q$3$ How much will the labour cost to make the $30$units?

Q$4$What is the total variable cost of one unit of BRJ$1000,$ if the order is delivered on time?

Alaba Ltd$,$ a newly established company specialising in the production of lightweight products for the aerospace industry, has developed a new component for aircraft fuselages $($the $\text{'}$BRJ$1000)$ based on a newly developed light material. At a recent trade fair, Dom$-$Barbier PIc expressed an interest in purchasing $30$ units of BRJ$1000,$ provided that Alaba Ltd could provide them at a selling price of $63,000$ per unit, and within $20$ weeks of agreeing the contract

Alaba's Ltd$\text{'}$s management accountant has provided the following information on production costs relating to the BRJ$1000$ component:

Sheet plastic per unit $3,470$

Purchased components per unit $6,300$ Other direct production expenses per unit

Allocated fixed overhead expenses per unit

$38,250$

Direct labour per hour $($up to $40$ hours per week$)$

$30$

Direct labour per hour $($over $40$ hours per week$)$

$40$

As this is a relatively new product, the management accountant expects the total labour hours required to produce each unit of BRJ$1000$ to fall as the workforce gain more experience. Based on a previous product, he estimates that it will take $1,800$ hours to produce the first unit of BRJ$1000,2,880$ hours to produce the first two units, and $4,608$ hours to produce the first four units. He expects this pattern to continue up to and beyond the $30$th unit.

Normal working hours are $40$ hours per week, and Alaba Ltd has $20$ operatives available for manufacturing BRJ$1000$ components. These operatives have indicated that they are willing to work overtime at the rate shown above. Q$5$ What is the average contribution of one unit of BRJ$1000,$ if the order is delivered on time?