Answer: 99.6 man hour
Explanation:
Given the following ;
Man hour required for first unit = 120
Learning rate = 83%
The expected man hour required for the second unit of production is expected to decrease as they must have mastered some technicalities from the first unit production which would make the second unit production faster, hence the 83% learning rate.
Man hour for second unit is given by;
83% × man hour for first unit
(83÷100) × 120
0.83 × 120 = 99.6 man hour