Analyze Brady Furniture Company's 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: Cost per Total Direct Materials Cost Job No. Job 102 Jan, 20 Job 106 Jan. 20 Date Count 20 Style Dining tables Board Feet Board Foot per Job 400 $5.00 $2,000 100 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.