T Company manufactures specialty components for the electronics industry in a highly labor intensive environment. M Company

has asked T to bid on a component that T made for M last month. The previous order was for 80 units and required 120 hours of

direct labor to manufacture. M would now like 240 additional components. T experiences an 80% learning curve on all of its jobs.

The number of direct labor hours needed for T to complete 240 additional components is