Global Defense 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 8 units. Begin by calculating the cumulative total time in labor-hours using the cumulative average-time learning model. (Round the cumulative average time per unit to the nearest whole number.) Cumulative number of Cumulative average time Cumulative total time: units 2 4 8 per unit: Labor-hours 3,060 2,601 2,211 Labor-hours 6,120 10,404 17,688 Now calculate the total variable costs of producing 2, 4, and 8 units. Variable costs of producing Direct materials Direct manufacturing labor Variable manufacturing overhead Total variable costs 2 Units 4 Units 8 Units