complete a training program at a local business. The company sells the plaques to the local business for $80 each. assembly takes approximately 15 minutes per unit. Improper assembly must be redone using a new walnut backboard. During the first half of the year, Raneri had two separate plaque orders. The job cost sheets for the two separate jobs indicated the following information: a. Why did the cost per plaque increase from $60 to $68 ? The cost of the plaques increased because Job 105 used per unit than did Job 101. b. What improvements would you recommend for Raneri Trophies Inc