Manufacturers Inc.produced a pilot run of fifty units of a recently developed motor used in the finished products.The company expected to produce and sell 5,526 units annually.The pilot run required 21.2 direct labor hours for the fifty motors,averaging.424 direct labor hours per motor.Manufacturers Inc.experienced an eighty-two percent learning curve on the direct labor hours needed to produce new motors.
Required: Assuming the motors are manufactured by Manufacturers Inc. ,calculate the average direct labor hours per unit for the first 800 motors (including the pilot run)produced.
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