Analyze Antolini Enterprises' job costs Antolini Enterprises produces men's sports coats that are sold by popular department stores. Esch retail order is treated as a job that accumulates materials, labor, and owerhead costs for a batch of sports coats. Management has obtained data on the labor costs for four selected jobs over a six-month penod, Each selected job represents a similar style and size of sports coat. The data are as follows: a. Determine the direct labor cost per unit for each job. Round your answers to two decimal places. b. Eased on the calculations above. Indicate which of these is correct. 1. The direct lobor cost increased over the first three jobs, and this increase relotes to increase in labor time and not increase in labor rates. 2. The direct labor cost decreased over the first three jobs, and this decrease relates to decrease in labor time and not decrease in labor rates. 3. The direct labor cost increased over the first two jobs, and this increase is due to the increase in labor rates. 4. The direct labor cost decreased for all fobs and the decrease is due to the dectease in labor rates and decrease in labor time, b. Based on the calculations above. Indicate which of these is correct. 1. The direct labor cost increased over the first three jobs, and this increase relates to increase in labor time and not increase in labor rates. 2. The direct labor cost decreased over the first three jobs, and this decrease relates to decrease in labor time and not decrease in labor rates. 3. The direct labor cost increased over the first two jobs, and this increase is due to the increase in labor rates. 4. The direct labor cost decreased for all jobs; and the decrease is due to the decrease in labor rates and decrease in labor time. c. Determine the direct labor hours per sports coat. Round your answers to two decimal places. d. Interpret what may be happening with Job 192 . 1. Though there was an increase in the labor cost, the overall increase in the per unit labor cost was not significant. This may be due to higher efficiency, 2. There is an increase in the fabor cost and the overall per unit labor cost has also increased. This indicates the efficiency has remained the same but the cost has gone up. 3. Though there was an increase in the Jabor cost, the decrease in the per unit labor cost is significant. This may be due to higher efficiency. 4. Though there was a decrease in the labor cost, the overall increase in the per unit fabor cost was not significant. This may be due to higher efficiency