United Research Associates $($URA$)$ had received a contract to produce two units of a new cruise missile guidance control. The first unit took $5,000$ hours to complete and cost $$40,000$ in materials and equipment usage. The second took $3,750$ hours and cost $$34,000$ in materials and equipment usage. Labor cost is charged at $$32$ per hour. The company expects $$learning$$ to occur relative to labor and also the pricing of parts from suppliers.

The prime contractor has now approached URA and asked to submit a bid for the cost of producing another $20$ guidance controls. Use Exhibit $4$A$\mathrm{.}5$ and Exhibit $4$A$\mathrm{.}6.$

What will the last unit cost to build?