AMPM company received an order to make new product the following is an informationDirect material cost $420$ BahtDirect labor cost $200$ BahtLearning curve for manufacturing labor time per unit $85\%$Direct labor for the first unit $60$ Hr$.$For $85\%$ learning curve b$=$ ln$0\mathrm{.}85/$ln$2=-0\mathrm{.}234465$Given the assumption of a cumulative average$-$time learning curve of $85$ percent $.$ Calculate cumulative average time per unit of producing unit $8.$A$37$ hrB$51$ hrC$296$ hrD$191$ hr