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World 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 total cumulative time in labor-hours. (Round the cumulative average time per unit to the nearest whole number.) Number of Cumulative total time: Cumulative average time per unit: Labor-hours units Labor-hours - X Data table 2 4 8 Direct material cost $ 87,000 per unit of RS-32 Direct manufacturing labor time for first unit 3,900 direct manufacturing labor-hours Learning curve for manufacturing labor time per radar system 85% cumulative average time Direct manufacturing labor cost $ 20 per direct manufacturing labor-hour Variable manufacturing overhead cost $ 14 per direct manufacturing labor-hour In 0.85 -0.162519 *Using the formula for an 85% learning curve, b = = -0.234465 In 2 0.693147 Print Done