Cost per plaque (rounded to nearest cent) $25.47 Job 08-11 August 25 Cost per Unit Units Job Cost Direct materials: Wood $7.50/unit 85 units $637.50 Brass 4.00/unit 85 units 340.00 20.00/hr 50 hrs Engraving labor Assembly labor Factory overhead 15.00/hr. 8 hrs. 1,000.00 120.00 144,00 3.00/hr 48 hrs. Total $2,241.50 Plaques shipped 80 $ 28.02 Cost per plaque (rounded to nearest cent) a. Why did the cost per plaque increase from $25.47 to $28.02? b. Based upon unit costs, what is an area of concern for Hathaway Trophies, Inc.? Unt Cost Analysis Hathaway Trophies in uses a job order cost system for determining the cost to manufacture award products plaques antrop) on the company's product graved that is wanda to participants who complete an executive education program at a local university. The company is the places to the very 550 och Each plaquetas abrupiate engraved with the name of the participant. Engraving requires approximately 30 minutes per name. Improperly engravedams must be done. The police to oak backboard. This assembly takes approximately 6 minutes per unit. Improper assembly must be redone using a new onko During the first half of the year, the university had two separate executive education desses. The job cost sheets for the two separate jobs indicated the following storition Job 05-1 May 2 Cost per Unit Units Job Cost Direct mais wood 75 units -57.50/unit 4.00/unit 5562.50 300.00 Brass 75 units 20.00/hr. 40 800.00 Engraving labor sembly ister Factory overhead 7.50 15.00/hr. 3.00r. 112.50 135.00 45 Tots 51.910.00 Plaques 125.47 Cost per plogue crounded to nearest Cent) Factory overhead 3.00/hr. 45 hrs. 135.00 Total $1,910.00 Plaques shipped 75 Cost per plaque (rounded to nearest cent) $25.47 Job 08-11 August 25 Cost per Unit Units Job Cost Direct materials: Wood $ 7.50/unit 85 units $ 637.50 Brass 85 units 340.00 4.00/unit 20.00/hr. Engraving labor 50 hrs. 1,000.00 120.00 Assembly labor 15.00/hr. 8 hrs. Factory overhead 3.00/hr. 48 hrs. 144.00 Total $2,241.50 Plaques shipped = 80 Cost per plaque (rounded to nearest cent) $ 28.02 a. Why did the cost per plaque increase from $25.47 to $28.02