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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 Units Average Batch Produced Cost 1 1 $20,000 2 2 $14,000 ($20,000 × 70%) 3 4 $? 9,800 ($14,000 × 70%) 4 8 $? 6,860 ? ($9,800 × 70%)

Answer (A) is incorrect because The amount of $1,647 is the cumulative average after eight batches, not eight units.
Answer (C) is incorrect because The amount of $9,800 is the cumulative average cost after four units.
Answer (D) is incorrect because The amount of $14,000 is the cumulative average cost after two units.