Deco Fine Furniture (DFF) manufactures high-quality furniture. During the past year, the company's design department developed a new product, a marble-topped dining table. This would be the first time that DFF would work with marble. The company's existing products were made of timber, sometimes in conjunction with glass. The design department selected a team of experienced workers to manufacture a trial batch of 10 marble-topped dining tables. A task analysis of the processes used to produce this batch of tables indicated the following direct inputs and average costs per table: Direct material Direct labour 300 200 The average hourly rate for the team of workers was 20 per hour. A 70% learning curve is expected to apply, and this will give the value of the learning co- efficient, b, as -0.514573. Required: (a) Estimate how many direct labour hours will be required to produce a second batch of 10 marble-topped dining tables. (b) What is the direct labour cost per table for this second batch? (4 marks) (1 mark) (c) Will the last table produced in the second batch take the same amount direct labour time as did the first table in the batch? Why? (5 marks) (d) Assume after completing and selling these two batches, DFF receives an order from a wholesaler for a batch of 60 tables. How many direct labour hours will be required to produce this batch of tables? (5 marks) (e) What is the direct labour cost per table for the order from the wholesaler? (1 mark) (f) DFF uses a "cost plus margin" approach to pricing its products. What implications does the learning curve effect have for the price of marble-topped dining table? (4 marks)