Data table Direct material cost Direct manufacturing labor time for first unit Learning curve for manufacturing labor time per radar system Direct manufacturing labor cost Variable manufacturing overhead cost $ $ 85,000 per unit of RS-32 3,700 direct manufacturing labor-hours 85% cumulative average timea 24 per direct manufacturing labor-hour 13 per direct manufacturing labor-hour a Using the formula for an 85% learning curve, b = In 0.85 In 2 -0.162519 0.693147 = -0.234465 Print Done 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: (Click icon to view data) Requirement Calculate the total variable costs of producing 2, 4, and 8 units. ... Begin by calculating the cumulative total time in labor-hours using the cumulative average-time learning model. (Round the cumulative average time per unit to the nearest whole number.) Cumulative number of units 2 4 8 Cumulative average time per unit: Labor-hours Cumulative total time: Labor-hours