eBook Analyzing changes in job order direct material costs by product type Brady Furniture Company manufactures wooden cak 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 materiais on selected jobs throughout the year is as follows: Total Direct Cost per Materials Cost Job No. Date Count Style Board Feet Board Foot per Job Job 102 Jan. 20 20 Dining tables 400 $5.00 $2,000 Job 106 Jan. 20 100 Coffee tables 1,000 5.00 5.000 Job 107 Jan 20 50 Chairs 250 5.00 1,250 Job 203 Apr 21 20 Dining tables 404 5.00 2,020 Job 205 Apr. 21 100 Coffee tables 990 5.00 4,950 Job 206 Apr 21 52 Chairs 259 5.00 1,295 Job 289 July 20 20 Dining tables 448 6.00 2,688 Job 294 July 20 Coffee tables 1.414 6.00 8,484 Job 295 July 20 60 Chairs| 312 6.00 1,872 Job 389 Oct. 16 Dining tables 517 6.00 3,102 Job 391 Oct. 18 160 Coffee tables 1,600 6.00 9,600 Job 392 Oct. 18 80 Chairs 400 6.00 2,400 Job 570 Dec. 11 25 Dining tables 615 6.00 3,690 Job 573 Dec. 11 180 Coffee tables 1,836 6.00 Job 574 Dec. 11 90 Chairs 450 6.00 2,700 Dining tables are the most difficult furniture item in Brady's catalog to manufacture. Thus, the most skilled employees are scheduled to make ning tables, unless they are required for other jobs 140 11,016 a. Determine the material cost per unit for each job. Round answers to the nearest cert. Material Cost Job No. per Unit Job 102 100 Job 106 50 Job 107 25 Job 203 101 Job 205 49.57 Job 206 24.90 Job 289 134.4 Job 294 60.6 Job 295 31.2 Job 389 141 Job 391 60 Job 392 30 Job 570 147.6 Sob 573 Job 574 30 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 formats Jan. Apr. July Dining tables 100% Coffee tables 100% % Oct. Dec Chairs 100% X