Please help me solve this accounting question.

Thank you

You are the project cost engineer calculating the cost of a repetitive activity for your project. There are a total of 20 iterations of this activity required for the project. The project activity takes 13 hours at its steady state rate and the learning rate is 90%. Assuming 13 iterations are required to achieve the steady state rate, calculate the initial output time for the first unit produced, using the learning curve formula. a. 26.261 b. 20.498 C. 19.198 d. 14.111