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 4,750 hours and cost $34,000 in materials and equipment usage. Labor cost is charged at $20 per hour. The company expects learning to occur relative to labor and also the pricing of parts from suppliers. What will the last unit cost to build? What will be the average time for the 20 missile guidance controls? What will the average cost be for guidance control for the 20 in the contract?