Analyze Fiddler Trophies Inc.'s job costs Fiddler Trophies Inc. uses job order costing for determining the cost to manufacture award products (plaques and trophies). Among the company's products is an i engraved plaque that is awarded to participants who complete a training program at a local business. The company sells the plaques to the local business for $80 each. Each plaque has a brass plate engraved with the name of the participant. Engraving requires approximately 30 minutes per name. Improperly engraved names must be redone. The plate is screwed to a walnut backboard. This assembly takes approximately 15 minutes per unit. Improper assembly must be redone using a new walnut backboard. During the first half of the year, Fiddler had two separate plaque orders. The job cost sheets for the two separate jobs indicated the following information: Job 230 June 4 Cost per Unit Units Job Cost Direct materials: Wood $20/unit 40 units $800 Brass 15/unit 40 units 600 Engraving labor 20/hr. 20hrs. 400 Assembly labor 30/hr 10 hrs. 300 Factory overhead 10/hr 30 hrs. 300 Total cost $2,400 Plaques shipped +40 Cost per plaque $60 Job 238 June 10 Cost per Unit Units Job Cost Direct materials: Wood $20/unit 36 units $720 Brass 15/unit 40 units 600 Engraving labor 20/hr. 20 hrs. 400 Assembly labor 30/hr. 10 hrs. 300 Factory overhead 10/hr. 30 hrs. 300 Total cost $2,400 Plaques shipped +40 Cost per plaque $60 Job 238 June 10 Cost per Unit Units Job Cost Direct materials: Wood $20/unit 36 units $720 Brass 15/unit 36 units 540 Engraving labor 20/hr. 17hrs. 340 Assembly labor 30/hr. 9 hrs. 270 Factory overhead 10/hr. 26 hrs. 260 Total cost $2,130 Plaques shipped +30 Cost per plaque $71 a. Why did the cost per plaque increase from $60 to $71? b. What improvements would you recommend for Fiddler Trophies Inc.?