Learning Curve

Tut homework $(3)$ to be handed in before $09$:$00$ on $5$ March in the carton in front of my door.

Rubber Toy $($Pty$)$ Limited is manufaturing rubber ducks.

The first unit took $120$ hours to manufacture.

A company in Gauteng orderd the first two units. A company based in Cape Town would like

to order the next $2$ units.

Required

a$)$ How many hours does it take to complete the third and fourth unit.

$($Assume the learning curve is $90\%.)$

b$)$ The variable costs $($wages and material$)$ is R$20,000$ per unit.

Calculate the total variable costs for the $4$ units.