cumulative average-time learning model as a basis for forecasting direct manufacturing labor-hours for the next six PT109s. (A 90\% learning curve means b =0.152004.) (Click the icon to view the cost information.) Read the requirements. Begin by determining the hours used to produce the six PT109s for the Navy. (Round intermediary and final answers to the nearest whole number.) The total cumulative time in labor-hours for seven PT109s is hours; therefore, the total time to produce six PT109s is hours Requirements Data table 1. Calculate predicted total costs of producing the six PT109s for the Navy. (Pacific Shore will keep the first deployment boat assembled, costed at $1,471,100, as a demonstration model for potential customers.) 2. What is the dollar amount of the difference between (a) the predicted total costs for producing the six PT109s in requirement 1, and (b) the predicted total costs for producing the six PT109s, assuming that there is no learning curve for direct manufacturing labor? That is, for (b) assume a linear function $37 per direct manufacturing labor-hour for units produced and direct manufacturing labor-hours. Variable manufacturing overhead costs 26 per direct manufacturing labor-hour Other manufacturing overhead 25% of direct manufacturing labor costs Tooling costs x $281,000 Using the formula for a 90% learning curve, b=ln2ln0.90=0.6931470.105361=0.152004 2 Tooling can be reused at no extra cost because all of its cost has been assigned to the first deployment boat