Johnson Industries received a contract to develop and produce four high-intensity long-distance receiver/transmitters for cellular telephones. The first took 2,010 labor hours and $39,100 worth of purchased and manufactured parts; the second took 1,510 labor hours and $37,100 in parts; the third took 1,460 labor hours and $31,010 in parts; and the fourth took 1,280 labor hours and $31,475 in parts. Johnson was asked to bid on a follow-on contract for another sixteen receiver/transmitter units. (Hint: There are two learning curves