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:

A) Determined the materials cost per unit for each job

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:

C) Develop a line chart of the percent of unit material cost to the base unit material cost. Place the month on the horizontal axis and use three line for the three different types of furniture.

E) Interpret the chart. What is happening to the dining tables?

ADM-3 Analyzing changes in job order direct material costs by product type 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 EXCEL TEMPLATE Total Direct Materials Cost per Job $2,000 5,000 1,250 2,020 4,950 1,295 2,688 8,484 1,872 3,102 9,600 2,400 3,690 11,016 2,700 Cost per Style Job No. Date Job 102 Jan. 20 Job 106 Jan. 20 ob 107 Jan. 20 Job 203 Apr. 21 Job 205 Apr. 21 Job 206 Apr. 21 Job 289 July 20 Job 294 July 20 Job 295 July 20 Job 389 Oct. 18 Job 391 Oct. 18 Job 392 Oct. 18 Job 570 Dec. 11 Job 573 Dec. 11 ob 574 Dec. 11 Count Board Feet 400 1,000 250 404 990 259 448 1,414 312 517 1,600 400 615 1,836 450 Board Foot $5.00 5.00 5.00 5.00 5.00 5.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.00 20 Dining tables 100 Coffee tables 50 Chairs 20 Dining tables 100 Coffee tables 52 Chairs 20 Dining tables Coffee tables Chairs 140 60 22 Dining tables 160 Coffee tables 80 Chairs 25 Dining tables Coffee tables Chairs 180 90 Continued) 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. 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 July Jan. 100% 100% 100% Apr. Oct. Dec. Dining tables Coffee tables Chairs C. Develop a line chart of the percent of unit material cost to the base unit material cost. Place the months on the horizontal axis and use three lines for the three different types of furniture. Interpret the chart. What is happening to the dining tables