OM Save The Pow CanicroUSB de 200 Thule Data Table ucin PT node A B 9s 1 Direct material cost $ 199,000 2 Direct manufacturing labor time for first boat 14,700 labor-hours 3. Direct manufacturing labor rate S 42 per direct manufacturing labor-hour 4 Variable manufacturing overhead cost $ 26 per direct manufacturing labor hour 5 Other manufacturing overhead 20% of direct manufacturing labor costs 6 Tooling costs $ 279,000 7 Learning curve for manufacturing labor time per boat 90% cumulative average "Tooling can be reused at no extra cost because all of its cost has been assigned to the first 8 deployment boat in 0.90 - 0.105361 Using the formula for a 90% learning curve, b = =-0.152004 In 2 0.693147 Print Done OM Save The Pow CanicroUSB de 200 Thule Data Table ucin PT node A B 9s 1 Direct material cost $ 199,000 2 Direct manufacturing labor time for first boat 14,700 labor-hours 3. Direct manufacturing labor rate S 42 per direct manufacturing labor-hour 4 Variable manufacturing overhead cost $ 26 per direct manufacturing labor hour 5 Other manufacturing overhead 20% of direct manufacturing labor costs 6 Tooling costs $ 279,000 7 Learning curve for manufacturing labor time per boat 90% cumulative average "Tooling can be reused at no extra cost because all of its cost has been assigned to the first 8 deployment boat in 0.90 - 0.105361 Using the formula for a 90% learning curve, b = =-0.152004 In 2 0.693147 Print Done