United Research Associates (URA) had recelved a contract to produce two units of a new cruise missile guidance control: The first unit took 4,000 hours to complete and cost $30,000 in materials and equipment usage. The second took 3,200 hours and cost $21,000 in materials and equipment usage. Labor cost is charged at $18 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 4A.5 and Exhibit 4A.6. a. What will the last unit cost to build? Note: Round your answer to the nearest dollar amount. b. What will be the average time for the 20 missile guidance controls? Note: Round your answer to the nearest whole number