Radars $-$ R $-$ Us manufactures radar systems. It has just completed the manufacture of its first newly designed system, RS$-32.$ Manufacturing data for the RS$-32$ follow:

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Read the requirements.

Requirement $1.$ Calculate the total variable costs of producing $2,3,$ and $4$ units assuming that Radars $-$ R $-$ Us uses an $85\%$ incremental unit$-$time learning model as a basis for predicting direct manufacturing labor$-$hours.

Begin by calculating the cumulative total time in labor$-$hours using the incremental unit$-$time learning model. $($Round the individual unit time for Xth unit to the nearest whole number.$)$

$\backslash$table$[[\backslash$table$[[$Cumulative$],[$number of units$]],\backslash$table$[[$Individual unit time for$],[$Xth unit: Labor$-$hours$]],\backslash$table$[[$Cumulative total time:$],[$Labor$-$hours$]]],[1,,],[2,,],[3,,],[4,,]]$