Global Defender manufactures radar systems. It has just completed the manufacture of its first newly designed system, RS-32. Manufacturing data for the RS-32 follow: B Click icon to view data) Requirement Calculate the total variable costs of producing 2, 4, and 8 units. Begin by calculating the total cumulative time in labor-hours. (Round the cumulative average time per unit to the nearest whole number.) Number of Cumulative total time: Cumulative average time per unit: Labor-hours units Labor-hours 2 4 Data Table 8 Direct materials cost Direct manufacturing lahor tim i Data Table X Direct materials cost 82,000 per unit of RS-32 Direct manufacturing labor time for first unit 3,600 direct manufacturing labor-hours Learning curve for manufacturing labor time per radar system 85% cumulative average time Direct manufacturing labor cost 20 per direct manufacturing labor-hour Variable manufacturing overhead cost 17 per direct manufacturing labor-hour In 0.85 -0.162519 a Using the formula for an 85% learning curve, b = = -0.234465 0.693147 In 2 Print Done