QUESTION 5 Company X has just produced the first unit: Direct material cost Direct manufacturing labor-hours Direct manufacturing labor cost per labor-hour $160,000 6,000 $30 $20 Variable manufacturing overhead cost per labor hour Company X uses a 85% incremental unit-time learning model as a basis for forecasting direct manufacturing labor-hours. Calculate predicted total labor hours of producing the first four (4) units = 3000 not 3,000) hours (use integer only: Note: b=(In0.85/In2) = -0.234; you may use a learning factor of -0.234 in the equation Y = axb (2--234-0.850; 3.2340.773; 4.234-0.7225).