It took an ABC company $125,000$ labor$-$hours to produce the first of several tugboats that you expect to purchase for your shipping company, CCC$.$ Boats $2$ and $3$ have been produced by ABC with a learning factor of $85\%.$

At $$40$ per hour, what should you, as purchasing agent, expect to pay for the fourth unit?

$$90\mathrm{.}38$

$$3,615,000$

$$3,278,750$

$$131,150,000$