=+SA 19-1 Managerial analysis Antelope Company makes attachments,such as backhoes and grader and bulldozer blades, for construction equipment. The company uses a job order cost system. Management is concerned about cost performance and evaluates the job cost sheets to learn more about the cost effectiveness of the operations. To facilitate a comparison, the cost sheet for Job 110 (20 Z-15 backhoe buckets completed in April) was compared with Job 130, which was for 40 Z-15 backhoe buckets completed in October. The two job cost sheets follow.