Racing Radars manufactures radar systems. It has just completed the manufacture of its Best newly designed system, RS-32. Manufacturing data for the RS-32 follow Click icon to view data) Requirement Calculate the total variable costs of producing 24 and 8 units Begin by calculating the total cumulative time in tabor hours (Round the cumulative average time per unit to the nearest whole number) Number of Cumulative average time Cumulative total time units per unit: Labor-hours Labor hours 2 Direct material cost $ Direct manufacturing labor time for first unit Learning curve for manufacturing labor time per radar system Direct manufacturing labor cost Variable manufacturing overhead cost $ In 0.85 -0.162519 PUsing the formula for an 85% learning curve, b- In 2 0 693 147 89.000 per unit of RS-32 13,600 direct manufacturing labor-hours 85% cumulative average time 28 per direct manufacturing labor-hour 14 per direct manufacturing labor-hour S 0.234465