=+Direct manufacturing labour time for first boat 15 000 labour-hours our ratebal gnirutcafunam tceriD our-hourbal gnirutcafunam tcerid rep04$

tsoc daehrevo gnirutcafunam elbairaV our-hourbal gnirutcafunam tcerid rep52$

daehrevo gnirutcafunam rehtO our costsbal gnirutcafunam tcerid fo%02 Tooling costsa $280 000 Learning curve for manufacturing labour time per boat 90% cumulative average timeb b