10-33 Learning curve, cumulative average-time learning model. Northern Defense manufactures radar systems. It has just completed the manufacture of its first newly designed system, RS-32. Manufacturing data for the RS-32 follow: E Data Home Insert Page Layout Formulas A 1 Direct material cost 2 Direct manufacturing labor time for first unit 3 Learning curve for manufacturing labor time per radar system 4 Direct manufacturing labor cost 5 Variable manufacturing overhead cost 6 7 Using the formula (page 391), for an 85% learning curve, b = Review View . $ 84,000 per unit of RS-32 4,400 direct manufacturing labor-hours 85% cumulative average timea $ 27 per direct manufacturing labor-hour $ 13 per direct manufacturing labor-hour In 0.85 In 2 -0.162519 0.693147 = -0.234465 Calculate the total variable costs of producing 2, 4, and 8 units