World 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 data) Requirement Calculate the total variable costs of producing 2, 4, and 8 units. Begin by calculating the total cumulative time in labor-hours. (Round the cumulative average time per unit to the nearest whole number.) Number of Cumulative average time Cumulative total time: units per unit: Labor-hours Labor-hours 2 4 8 i Data Table - A B 1 Direct material cost $ 86,000 per unit of RS-32 3,100 direct manufacturing labor-hours 85% cumulative average timea 2 Direct manufacturing labor time for first unit 3 Learning curve for manufacturing labor time per radar system 4 Direct manufacturing labor cost 5 Variable manufacturing overhead cost $ 26 per direct manufacturing labor-hour 14 per direct manufacturing labor-hour $ In 0.85 -0.162519 a Using the formula for an 85% learning curve, b = 0.234465 In 2 0.693147