Question
32. Analyze Brady Furniture Companys job costs Brady Furniture Company manufactures wooden oak furniture. The company employs a job cost system to trace manufacturing costs
32. Analyze Brady Furniture Companys job costs
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:
| Job No. | Date | Count | Style | Board Feet | Cost per Board Foot | Total Direct Materials Cost per Job |
| Job 102 | Jan. 20 | 20 | Dining tables | 400 | $5.00 | $2,000 |
| Job 106 | Jan. 20 | 100 | Coffee tables | 1,000 | 5.00 | 5,000 |
| Job 107 | Jan. 20 | 50 | Chairs | 250 | 5.00 | 1,250 |
| Job 203 | Apr. 21 | 20 | Dining tables | 404 | 5.00 | 2,020 |
| Job 205 | Apr. 21 | 100 | Coffee tables | 990 | 5.00 | 4,950 |
| Job 206 | Apr. 21 | 52 | Chairs | 259 | 5.00 | 1,295 |
| Job 289 | July 20 | 20 | Dining tables | 448 | 6.00 | 2,688 |
| Job 294 | July 20 | 140 | Coffee tables | 1,414 | 6.00 | 8,484 |
| Job 295 | July 20 | 60 | Chairs | 312 | 6.00 | 1,872 |
| Job 389 | Oct. 18 | 22 | Dining tables | 517 | 6.00 | 3,102 |
| Job 391 | Oct. 18 | 160 | Coffee tables | 1,600 | 6.00 | 9,600 |
| Job 392 | Oct. 18 | 80 | Chairs | 400 | 6.00 | 2,400 |
| Job 570 | Dec. 11 | 25 | Dining tables | 615 | 6.00 | 3,690 |
| Job 573 | Dec. 11 | 180 | Coffee tables | 1,836 | 6.00 | 11,016 |
| Job 574 | Dec. 11 | 90 | Chairs | 450 | 6.00 | 2,700 |
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. Round all answers to the nearest cent.
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:
29.
Analyze Antolini Enterprises job costs
Antolini Enterprises produces mens sports coats that are sold by popular department stores. Each retail order is treated as a job that accumulates materials, labor, and overhead costs for a batch of sports coats. Management has obtained data on the labor costs for four selected jobs over a six-month period. Each selected job represents a similar style and size of sports coat. The data are as follows:
| Count | Direct Labor Hours | Direct Labor Rate per Hour | Total Direct Labor Cost | |
| Job 107 | 10 | 4.50 | $14.00 | $ 63.00 |
| Job 125 | 14 | 7.00 | 14.00 | 98.00 |
| Job 160 | 16 | 8.80 | 14.00 | 123.20 |
| Job 192 | 8 | 3.20 | 16.00 | 51.20 |
a. Determine the direct labor cost per unit for each job.
c. Determine the direct labor hours per sports coat.
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