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.