During October, Carolina Cup completed two jobs. Although both were similar and required the same inputs, the company incurred a higher cost per finished good for Job 26. Use the information below to answer the following: a. Why did Job 26 have a higher cost per finished good? b. What could have caused the difference?

Job 22

Cost per Unit Units Job Cost

Direct materials: Glass $6/unit 120 units $ 720.00 Paint 3/unit 120 units 360.00 Artist labor 15/hour 12 hours 180.00 Packing labor 12/hour 5 hours 60.00 Factory overhead 5/hour 17 hours 85.00

$1,405.00 Products produced 120 Cost per finished good $ 11.71

Job 26

Cost per Unit Units Job Cost

Direct materials: Glass $6/unit 100 units $ 600.00 Paint 3/unit 100 units 300.00 Artist labor 15/hour 14 hours 210.00 Packing labor 12/hour 4.5 hours 54.00 Factory overhead 5/hour 18.5 hours 92.50

$1,256.50 Products produced 100 Cost per finished good $ 12.57