Brady Furniture Company manufactures wooden oak furniture. The company employs a job cost system to trace manufacturing costs to jobs. Each job represents a batch of furniture of the same type. Information regarding direct materials on selected jobs throughout the year is as follows:

Dining tables are the most difficult furniture item in Brady's catalog to manufacture. Thus, the most skilled employees are scheduled to make dining tables, unless they are required for other jobs.
A. Determine the material cost per unit for each job.
B. Use the January material cost per unit for each type of furniture as the base material cost. For each month and each type of furniture, determine the unit material cost as a percent of the base unit material cost. (Round percent to one decimal place.) Use the following table format:

C. Develop a line chart of the percent of unit material cost to the base unit material cost. Place the months on the horizontal axis and use three lines for the three different types of furniture.
D. Interpret the chart. What is happening to the dining tables?

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Total Direct Cost per Materals Cost Job No. Job 102 Jan. 20 Job 106 Jan. 20 Job 107Jan. 20 Job 203 Apr. 21 Job 205 Apr. 21 Job 206 Apr. 21 Job 289 July 20 Job 294 July 20 Job 295 July 20 Job 389 Oct. 18 Job 391 Oct. 18 Job 392 Oct. 18 Job 570 Dec 11 Job 573 Dec 11 Job 574 Dec 11 Count Board Feet Board Foot $5.00 5.00 5.00 5.00 5.00 5.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 per Job $2,000 5,000 1,250 2,020 4,950 1,295 2,688 8484 1,872 3,102 9,600 2,400 3,690 11,016 2,700 Date Style 5 20 Dining tables 100 Coffee tables 1,000 50 Chairs 20 Dining tables 100 Coffee tables 250 52 Chairs 20 Dining tables 140 Coffee tables 259 60 Chairs 22 Dining tables 160 Coffee tables 1,414 312 517 1,600 80 Chairs 25 Dining tables 180 Coffee tables 615 1,836 450 90 Chairs Apr. July Oct. Dec. Dining tables Coffee tables Chairs Jan. 100% 10096 100%