A company estimates the variable cost of producing each unit of a product as follows:
Direct materials      $ 3,500 per unit
Direct labor             $ 35 per hour
Variable overhead is $600 per unit plus 80% of direct labor costs.
The first unit requires 200 hours to make. Labor time is subject to an 80% cumulative learning curve (Y = aX-0.322)

What is the estimated cost of making 2 units?