Eagle Airplane Company has built a new model jet aircraft, which it intends to sell to high net worth clients. This aircraft required 20,000 hours to complete. Eagle believes an incremental unit learning model best reflects the company's production efficiency.

Eagle's manufacturing costs for the second aircraft are presented below.

Direct labor

$

140

per direct labor hour

Variable overhead

120

per direct labor hour

Fixed overhead

200000

per unit

Materials

90000

per unit

Eagle just received a contract to make three more identical aircraft (a total of four were made). The total labor cost for the second unit was $2,240,000.

What will be the total expected unit cost for the 4^thaircraft? (Please round to the closest number)

A. $3,618,000

B. $4,502,000

C. $3,328,000

D. $ 4,212,000