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: (Click icon to view data) Requirement Calculate the total variable costs of producing 2, 4, and 3 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 units Cumulative average time per unit: Labor-hours Cumulative total time: Labor-hours * Data Table 1 Direct material cost $ 2 Direct manufacturing labor time for first unit | 3 Learning curve for manufacturing labor time per radar system 4 Direct manufacturing labor cost $ 5 Variable manufacturing overhead cost In 0.85 -0.162519 Using the formula for an 85% learning curve, b = In 147 35,000 per unit of RS-32 3,900 direct manufacturing labor-hours 85% cumulative average time 24 per direct manufacturing labor-hour 14 per direct manufacturing labor-hour -0.234465 Print Done