$10-29$ COST ESTIMATION, CUMULATIVE AVERAGE$-$TIME LEARNING CURVE. The Pacific

Boat Company, which is under contract to the Royal Canadian Navy, assembles troop deployment boats. As part of its research program, it completes the assembly of the first of a new model $($PT$109)$ of deployment boats. The Navy is impressed with the PT$109.$ It requests that Pacific Boat submit a proposal on the cost of producing another six PT$109$s$.$

Pacific Boat reports the following cost information for the first PT$109$ assembled and uses a $90\%$ cumulative average$-$time learning model as a basis for forecasting direct manufacturing labour$-$hours for the next six PT$109$s$.($A $90\%$ learning curve means $b=-0\mathrm{.}152004.)$

$\backslash$table$[[,$A$,$B$,$C$,],[1,$Direct material cost,$$199,000,,],[2,$Direct manufacturing labour time for first boat,$14,700,$labour$-$hours,$],[3,$Direct manufacturing labour rate,$$,42,$per direct manufacturing labour$-$hour$],[4,$Variable manufacturing overhead cost,$26,$per direct manufacturing labour$-$hour,$],[5,$Other manufacturing overhead,$20\%,$of direct manufacturing labour costs,$],[6,$Tooling costs ${?}^3,$$$279,000,,],[7,$Learning curve for manufacturing labour time per boat,$90\%,$cumulative average time ${?}^b,],[8,,,,],[9,$Tooling can be reused at no extra cost because all of its cost has been assigned to the first deployment boat,,,$],[10,,,,],[11,$PUsing the formula $($page $398)$ for a $90\%$ learning curve, $b=\frac{ln0\mathrm{.}9}{ln2},\frac{0\mathrm{.}105361}{0\mathrm{.}693147},0\mathrm{.}152004,]]$

$1.$ Calculate predicted total costs of producing the sixPT$109$s for the navy. Perform with cumulative learning curve and also the incremental unit time learning model.

$2.$ What is dollar amount of the difference between a$.$ The predicted total costs for producing the six PT$109$s in requirement $1$ and b$.$ The predicted total costs for producing the six PT$109$s$,$ assuming that there is no learning curve for the direct manufacturing labour? That is for b assume a linera function of units produced and direct manufacturing labour hours.

HINTS ROUND TO $2$ decimal places

PART$2$ difference between methods is $$2012987\mathrm{.}20$

PLEASE ANSWER CORRECTLY CLEARLY AND SPACED OUT.