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The order was for 1 0 0 pieces at a per - unit price of $ 2 8 1 . The buyer collected the following

The order was for 100 pieces at a per-unit price of $281. The buyer collected the following costs from Ronco:
Direct Material Costs $100/unit
Direct Labor Costs $50/unit (5 hours/unit at $10/hour labor rate)
Overhead Costs $75/unit (calculated at 150% of direct labor)
Total Costs of Goods Sold $225/unit
Sellers Profit (25% of total) $56 cost markup
Total price per unit = $281
Calculate how many labor hours will be required for volumes of 100 and 200 units respectively assuming a learning curve of 80%.

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