Page 11 of the Cost Analyst Spreadsheet: Discussion of Unit Learning Theory and Cumulative Average Learning Theory Topic Start End Introduction 0:00 0:42 In a unit theory model, find the cost of a particular unit. 0:42 3:55 In a unit theory model, find cost of first x units 3:55 9:56 In a unit theory model, find average cost of first x units 9:56 12:01 In a unit theory model, find exact modeled cost of a lot 12:01 18:10 In a unit theory model, find approximate cost of a lot 18:10 21:50