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Answer (C) is correct . The learning curve reflects a percentage reduction in time to complete a task for each doubling of cumulative production. An analysis of the materials costs shows that these costs are strictly variable. However, the labor costs are not strictly variable because the cumulative amount at the end of the second year (for which production is double that of the first year) is not exactly double that for Year One. The same is true of the second- and third-year labor costs. The cumulative average unit labor cost for 10 units was $12,000 ($120,000 ¡Â 10). The cumulative average unit labor cost for 20 units (representing a doubling of production) was $9,600 ($192,000 ¡Â 20). The cumulative unit average for the next doubling was $7,680 ($307,200 ¡Â 40). Since $9,600 is 80% of $12,000 and $7,680 is 80% of $9,600, an 80% rate of learning occurred.<
Answer (A) is incorrect because The rate of learning should be determined by calculating the cumulative average unit labor cost for each doubling of production.
Answer (B) is incorrect because The rate of learning should be determined by calculating the cumulative average unit labor cost for each doubling of production.
Answer (D) is incorrect because The rate of learning should be determined by calculating the cumulative average unit labor cost for each doubling of production.