Great Lakes, Inc., believes that unusual circumstances in producing the first boat (see Example E2) imply that the time estimate of 125,000 hours is not as valid a base as the time required to produce the third boat.

Boat number 3 was completed in 100,000 hours. It wants to solve for the revised estimate for boat number 1.

APPROACH c We return to Table E.3, with a unit value of N = 3 and a learning-curve coefficient of C = .773 in the 85% column.