You are asked to estimate labor requirements for a new project based on data from a similar project. The table below gives the manufacturing time for each of the first 10 items, after which steady state is reached. In the new project you expect the learning rate and time to remain the same but that steady state will not be reached until the 15th item and the initial item will take 80 minutes to produce as this process is slightly more complex. You will need to produce a limited batch of 100 units.

Unit	Production Time (minutes)
1	50
2	31
3	24
4	19
5	17
6	15
7	12
8	12
9	11
10	10

A) What is the learning curve expressed as a percent?

B) If labor is billed at $19 per hour and overhead is billed at 50% of labor, what would be the expense for the entire production?