Direct material cost $ 85 comma 000 per unit of​ RS-32 Direct manufacturing labor time for first unit 3 comma 900 direct manufacturing​ labor-hours Learning curve for manufacturing labor time per radar system 85​% cumulative average timeSuperscript a Direct manufacturing labor cost ​$20 per direct manufacturing​ labor-hour Variable manufacturing overhead cost ​$10 per direct manufacturing​ labor-hour Superscript aUsing the formula for an 85​% learning​ curve, b​ = StartFraction ln 0.85 Over ln 2