11 units must be processed for unit number 12 to be processed in 28 minutes.
Given that a process is learning at a 92% rate, and the first unit required 70 minutes, to determine how many units must be processed before the company cuts the processing time to 28 minutes, the following calculation must be performed:
Thus, 11 units must be processed for unit number 12 to be processed in 28 minutes.
Learn more in https://brainly.com/question/8290850