X E10-33 (similar to) Question Help Northern 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: 5 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 $ 85,000 per unit of RS-32 3,600 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 $ 27 per direct manufacturing labor-hour 12 per direct manufacturing labor-hour $ a Using the formula for an 85% learning curve, b = In 0.85 In 2 0.162519 = -0.234465 0.693147