Treadwell 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, Treadwell plans to produce it in multiple sizes. For now, it is starting small, to accommodate a small game of four - Pquared somewhat comparable products, they settle on an 80% learning curve for production time. Here are the expectations for the first unit: Direct materials (DM) 10 pounds@ \$8/pound Direct labor (DL) 1.5 DL hours@ \$20/hour MOH 1.5 DLhours@\$7/hour Required (Round rates and quantities to 2 decimal places.) a. Calculate the total cost for Treadwell to make the first of these new mats. What is the average cost per mat under these conditions? c. Calculate the total cost for four such units if Treadwell does not account for any learning curve. Calculate the learning curve effect on labor cost plus additional considerations