this question has 2 parts

Global Defense manufactures radar systems. It has just completed the manufacture of its first newly designed system, RS-32. Manufacturing data for the RS-32 follow: view data) EClick icon 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.) Cumulative average time Cumulative total time: Number of units per unit: Labor-hours Labor-hours 2 4 8 Data Table $89,000 per unit of RS-32 Direct material cost Direct manufacturing labor time for first unit 3,800 direct manufacturing labor-hours Learning curve for manufacturing labor time per radar system 85% cumulative average time" $28 per direct manufacturing labor-hour $16 per direct manufacturing labor-hour Direct manufacturing labor cost Variable manufacturing overhead cost In 0.85 0.162519 aUsing the formula for an 85% learning curve, b = = -0.234465 In 2 0.693147