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 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. 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