The structural engineering design section within the engineering department of a regional electrical utility corporation has developed several standard designs for a group of similar transmission line towers. the detailed design for each tower is based on one of the standard designs. a transmission line project involving 50 towers has been approved. the estimated number of engineering hours needed to accomplish the first detailed tower design is 136. assuming an 80% learning curve. how many hours does it take to produce the first 3 towers? only fill in the number of your calculated result in the blank, e. g., if the result is 100 hours, fill in "100"; also round to the nearest integer. calculation using excel is recommended to avoid rounding error.