UOC 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: Click icon to view more data) Read the requirements Requirement 1. Calculate the total variable costs of producing 2, 3, and 4 units Begin by calculating the cumulative total time in Inbor-hours. (Round the individual unit time for Xth unit to the nearest whole number) Number of Cumulative total time: units Xth unit: Labor-hours Individual unit time for Labor-hours 2 3 4 Data Table Direct materials cost $ 86,000 per unit of RS-32 Direct manufacturing labor time for first unit 3,100 direct manufacturing labor-hours Learning curve for manufacturing labor time por radar system 85% cumulative average time Direct manufacturing labor costs $ 21 per direct manufacturing labor-hour Variable manufacturing overhead costs 15 per direct manufacturing labor-hour In 0.85 -0.162519 Using the formula for an 85% learning curve, b = 0.693147 = -0.234465 In 2 Print Done