Sheridan inc is investigating a new mat-like product that can be laid on a small outside lawn or driveway to allow kids to play on what is otherwise a difficult-to-use space. If this product is successful, Sheridan plans to produce it in multiple sizes. For now, it is starting small, to accommodate a small game of four-square. Production managers estimate that it will take 78 minutes to roll out the first of these mats, but they anticipate increased efficiencies for every subsequent unit. Based on production research of somewhat comparable products, they settle on an 90% learning curve for production time. Here are the expectations for the first unit: (a) Calculate the total cost for Sheridan to make the first of these new mats. (Round intermediate calcualation and final answer to 2 decimal places, eg. 15.25. Total cost