Using the Cumulative Average$-$Time Learning curve, Kegel company creates a new bowling lane oil machine with a unique oil release technology. The manufacturing process is usually subject to a $95\%$ percent learning rate. Assume the first production takes $4$ hours. If the average cost per direct hour paid is $$25$ per hour, what is average labor cost per unit for manufacturing $8$ units? $($round to nearest two decimals$)$

Question $20$ options:

$$90\mathrm{.}25$

$$100$

$$85\mathrm{.}74$

$$95$