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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

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:

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