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Answer (B) is correct . Learning curve analysis is used to project productivity gains resulting from the increased rate at which people perform tasks as they gain experience. The underlying assumption of learning curve analysis is that workers gain productivity at a predictable rate as they gain experience with a new process. In this situation, the company is assuming that the total costs required for each doubling of output will be 70% of the costs required for the previous doubling. The effects of Proper Propeller’s projected learning ? curve can be calculated as follows: Cumulative Cumulative Cumulative Units Average Total Batch Produced Cost Cost 1 1 $20,000 $20,000 2 2 $14,000 ($20,000 × 70%) 28,000 3 4 $9,800 ($14,000 × 70%) 39,200 4 8 $6,860 ? ($9,800 × 70%) 54,880

Answer (A) is incorrect because The amount of $50,660 results from improperly summing the cumulative average cost figures.
Answer (C) is incorrect because The amount of $62,643 results from using an incorrect learning curve.
Answer (D) is incorrect because The amount of $112,000 results from ignoring the learning curve after the second unit.