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Answer (A) is correct . 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 Since eight propellers require $54,880 and the first one off the assembly line cost $20,000, the cost of units 2 through 8 will be $34,880 ($54,880 – $20,000).

Answer (B) is incorrect because The amount of $54,880 is the cost of all eight propellers.
Answer (C) is incorrect because The amount of $92,000 results from assuming no learning curve after the second unit.
Answer (D) is incorrect because The amount of $98,000 results from ignoring the effect of the learning curve.