I think the answer will be in chapter 3 cost estimation technique

yes sure

You can use zu=k(u^n) to get labor hours and the ID=98

Q3. The cost items of making digital cameras are listed below: Cost Item Direct labor Material Overhead costs Cost Rate $20 per hour $(IDx10) per 20 units $5 per direct labor hour The improvement (or learning rate) is 0.9 applied to the labor time, which means that as the output is doubled, the labor time to make a new camera is reduced by 10%. The direct labor time to complete the first camera was (ID) hours. If the company wants to make 30% profit based on total costs, determine the camera selling price based on the direct labor time to make the 30th camera. (6 Marks)