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: E: (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 units Cumulative average time per unit: Labor-hours Cumulative total time: Labor-hours i Data Table Direct material cost $81,000 per unit of RS-32 Direct manufacturing labor time for first unit 3,200 direct manufacturing labor-hours Learning curve for manufacturing labor time per radar system 85% cumulative average time Direct manufacturing labor cost $23 per direct manufacturing labor-hour Variable manufacturing overhead cost $15 per direct manufacturing labor-hour In 0.85 -0.162519 Using the formula for an 85% learning curve, b = = -0.234465 0.693147 In 2 Print Done