Y=px where Y = Cumulative average time per unit X = Cumulative number of units produced p = Time in labor hours required to produce the first unit 9 - Rate of learning Therefore: q- in (percent learning) 2 For an 80 percent learning curve 9 -0.2231/0.6931 - 0.3219 -0.3219 So, when x - 3, p - 100, and q -0.3219, Y - 100 x 3 labor hours (rounded to the nearest tenth). Thus, it takes 100 hours to produce the first unit, an average of hours to produce the first two units total hours) and an average of hours per unit to produce the first three units (a total of hours for producing three units). The third unit, therefore, took hours to produce (210.6 - 160)