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:

Direct material cost	$81,000	per unit of? RS-3
Direct manufacturing labor time for first unit	3,400	direct manufacturing? labor-hours
Learning curve for manufacturing labor time per radar system	85% cumulative average time
Direct manufacturing labor cost	?$21	per direct manufacturing? labor-hour
Variable manufacturing overhead cost	?$16	per direct manufacturing? labor-hour

Using the formula for 85?% learning? curve, b? = -0.234465

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 average time Cumulative total time: units per unit: Labor-hours Labor-hours 2 4 8