Life cycle costing including learning curve

This question is from Becker q11 on page 70.

The question was pretty straight forward and asked to calculated the life cycle cost and cost per unit. It then introduced a learning curve and asked to recalculate the unit cost.

Information from the question about this is as follows:

“After preparing the cost estimates above, the company realises that it has not taken into account the effect of the learning curve on the production process. The variable manufacturing cost per unit above, of $40 in year 2 and $42 in year 3, includes a cost for 0·5 hours of labour. The remainder of the variable manufacturing cost is not driven by labour hours. The year 2 cost per hour for labour is $24 and the year 3 cost is $26 per hour. Subsequently, it has now been estimated that, although the first unit is expected to take 0·5 hours, a learning curve of 95% is expected to occur until the 100th unit has been completed.”

I had no problems with calculating the cost of labour in year 2. However, when I came to recalculate the labour cost for year 3, I took the labour cost per hour ($24) of year 2 since the learning effect had not been previously estimated. However the answer on the book takes the labour cost at $26 in year 3.

Can you explain where my reasoning is wrong?

Thanks