Oros Ready-to-Drink Manufacturer produced their first batch of the new Penflex, a comfortable recliner that is believed to be one
of their best sellers. Their first batch of 15 Penflex in the 2020 financial year used 30 direct labour hours during the manufacturing
process.
Mistizer Namibia, in anticipation of the high demand, negotiated with Oros Ready-to-Drink to be the first provider of Penflex and
therefore immediately ordered 480 Penflex to be delivered as follows during the respective financial years:
2021- 90 units
2022- 390 units
The 15 Penflex already manufactured in 2020 will be delivered to Mistizer Namibia as part of their order mentioned above.
Oros Ready-to-Drink experience a 90% learning curve for labour in the Penflex manufacturing process.

Required:
After the contract with Mistizer Namibia was completed, another client placed an order for 17 Penflex. Calculate the total number
of labour hours it will take to complete these 17 Penflex units. Assume that the total labour hours to manufacture 90 & 390 units
for the contract are 551.09.