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

Direct material cost	$80,000	per unit of RS-32
Direct manufacturing labor time for first unit	3,100	direct manufacturing labor-hours
Learning curve for manufacturing labor time per radar system	85%	cumulative average time
Direct manufacturing labor cost	$27	per direct manufacturing labor-hour
Variable manufacturing overhead cost	$17	per direct manufacturing labor-hour

aUsing the formula for an 85% learning curve, b =

Requirement:

Calculate the total variable costs of producing 2, 4, and 8 units.

Begin by calculating the total cumulative time in labor-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
4
8