Eact Pattern: Moss Point Manufacturing recently completed and sold an order of 50 units that had costs as shown in the next column. The company has now been requested to prepare a bid for 150 units of the same product. Direct materials Direct labor ($8.501,000 hours ) Variable overhead (1,000hours$4.00) Fixed overhead** $1,500 8,500 4,000 1,400 $15,400 If Moss Point had experienced a 70% learning curve, the bid for the 150 units would A. Show a 30% reduction in the total direct labor hours required with no learning curve. B. Include 6.40 direct labor hours per unit at $8.50 per hour. C.Include increased fixed overhead costs. D.Be 10% lower than the total bid at an 80% leaming curve