2. Data for cost estimation based on learning curves Time for the for the 10th unit 30 hrs Time for the for the 40th unit 10 hrs Material and parts costs $600 Labor cost $20/hr Determine = = i. the learning curve exponent. ii. iii. iv. > the time for the very first unit. the labor cost if learning stabilizes at 50th unit. the overhead charges @ 120% labor. the total manufacturing cost/unit.