Zeus Co has developed a new product .Each batch contain 200 units of the product.The first batch take 3500 labour hours to produce 200 units.When the labours get used to of the same making process the labour rate will surely come down and there will be learning curve 75% and this will continue until 4800 units have been produced.After this level batches will take the same amount of time as24^th batch.And if Zeus Co makes another product .The learning effect stopped after the 16^th batch of the product and a constant stage was reached.The labours get $15 per hour .The first batch of the second product took 0.75 hours to produce.The 16^th batch of the second product took0.5 hours and the standard cost was revised to this figure once the steady state was reached. Zeus Co produced 10000 batches of second product during the year .From this information how we can calculte the time taken for the production of the 24^th batch of the first product.For the total of the first 16 batchestime taken was 22000hours from this how can we calculate the actual learning rate for the first product.For the second product what is the labour efficiency planning variance.