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 a cumulative average 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 four aircrafts? (Please round to the closest number)

A. $4,502,000

B. $3,328,000

C. $4,212,000

D. $3,618,000