k es United Research Associates URA had received a contract to produce two units of a new cruise missile guidance control The first unit took 4 000 hours to complete and cost 40 000 in materials and equipment usage The second took 3 000 hours and cost 26 000 in materials and equipment usage Labor cost is charged at 22 per hour The prime contractor has now approached URA and asked to submit a bid for the cost of producing another 20 guidance controls Use Exhibit 6 4 and Exhibit 6 5 a What will the last unit cost to build Round your answer to the nearest dollar amount Cost of last unit b What will be the average time for the 20 missile guidance controls Round your answer to the nearest whole number Average time hours c What will the average cost be for guidance control for the 20 in the contract Round your answer to the nearest dollar amount