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 46 towers has been approved. The estimated number of engineering hours needed to accomplish the first detailed tower design is 124. Assuming a 94% learning curve, what is your estimate of the number of engineering hours needed to design the eighth tower?