Global Defense manufactures radar systems. It has just completed the menufacture 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 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 Data Table 2 4 8 A B c | 1 Direct material cost $ 81,000 per unit of RS-32 2 Direct manufacturing labor time for first unit 3,900 direct manufacturing labor-hours 3 Learning curve for manufacturing labor time per radar system 85% currulative average tirea 4 Direct manufacturing labor cost 22 per direct manufacturing labor hour 5 Variable manufacturing overhead cost 18 per direct manufacturing labor-hour In 0.85 -0.162519 Using the formula for an 85% learning curve, b= In 2 0.693147 -0.234405 Print Done Enter any number in the edit fields and then click Check