Data table Direct materials cost Direct manufacturing labor time for first boat Learning curve for manufacturing...

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Data table Direct materials cost Direct manufacturing labor time for first boat Learning curve for manufacturing labor time per boat Direct manufacturing labor costs Variable manufacturing overhead costs $ 203,000 per PT109 14,900 direct manufacturing labor-hours 90% cumulative average time $ 39 per direct manufacturing labor-hour $ Other manufacturing overhead Tooling costs 28 per direct manufacturing labor-hour 25% of direct manufacturing labor costs $ 283,000 1 In 0.90 Using the formula for a 90% learning curve, b = In 2 = = 0.152004 2 Tooling can be reused at no extra cost because all of its cost has been assigned to the first deployment boat. -0.105361 0.693147 Print Done Data table Direct materials cost Direct manufacturing labor time for first boat Learning curve for manufacturing labor time per boat Direct manufacturing labor costs Variable manufacturing overhead costs $ 203,000 per PT109 14,900 direct manufacturing labor-hours 90% cumulative average time $ 39 per direct manufacturing labor-hour $ Other manufacturing overhead Tooling costs 28 per direct manufacturing labor-hour 25% of direct manufacturing labor costs $ 283,000 1 In 0.90 Using the formula for a 90% learning curve, b = In 2 = = 0.152004 2 Tooling can be reused at no extra cost because all of its cost has been assigned to the first deployment boat. -0.105361 0.693147 Print Done