Marshall Co. produced a pilot run of seventy units of a recently developed piston used in one of its products. Marshall expected to produce and sell 1,950 units annually. The pilot run required an average of 0.55 direct labor hours per piston for 70 pistons. Marshall experienced an seventy percent learning curve on the direct labor hours needed to produce new pistons. Past experience indicated that learning tends to cease by the time 1,120 pistons are produced. Marshall's manufacturing costs for pistons are presented below.

Direct labor $ 15.00 per direct labor hour

Variable overhead 15.00 per direct labor hour

Fixed overhead 20.00 per direct labor hour

Materials 6.00 per unit

Marshall received a quote of $7 per unit from Kytel Machine Co. for the additional 1,880 needed pistons. Marshall frequently subcontracts this type of work and has always been satisfied with the quality of the units produced by Kytel. If the pistons are manufactured by Marshall Co., the total direct labor hours for the first 1,120 pistons (including the pilot run) produced is calculated to be (round to two digits after the decimal point):

134.80.

141.38.

144.64.

147.91.

159.73.