Alamo, Inc., is beginning the production of a new product. Management believes that 500 labor hours will be required to complete the new unit. An 80% incremental unit- time learning curve model for direct labor hours is assumed to be valid. Assume that q = -0.3219. Data on costs are as follows: Direct materials Direct labor $50,000 per unit $20 per direct labor hour Variable manufacturing overhead $30 per direct labor hour Required: a. Set up a table with columns for cumulative number of units showing the cumulative total time in hours using the incremental unit-time learning curve. Complete the table for 1, 2, 3, and 4 units given the individual unit time for the nth unit as 500, 400, 351, and 320 for 1 to 4 units respectively. Set up a similar table assuming a 90% incremental unit-time learning curve with the b. individual unit time for the nth unit as 500, 450, 430, and 405 for 1 to 4 units, respectively. c. What is the difference in variable cost of producing four units?