Dwyran Ltd also produce, the Menai, which has been in production for a number of years, and to date 497 units of the Menai have been produced. The budget for the next quarter is showing the production of 65 units of the Menai. If the 1st ever unit took 200 hours and an 80% learning curve applies:

Calculate the total labours hours needed for the production of 65 units of the Menai

Calculate the average labour time per unit

Note: the learning co-efficient of 80% is -0.322