Ex 19-16 decision making with job order costs Raneri Trophies Inc. uses a job order cost system for determining the cost to manufacture award products (plaques and trophies). Among the companys products is an engraved plaque that is awarded to participants who complete a training program at a local business. The company sells the plaques to the local business for $80 each. Why did the cost per plaque increase from $60 to $68?

EX 19-16 Decision making with job order costs Raneri Trophies Inc. uses a job order cost system for determining the cost to manufacture award products (plaques and trophies). Among the company's products is an engraved plaque that is awarded to participants who complete a training program at a local busi- ness. The company sells the plaques to the local business for $80 each OBJ:3 Each plaque has a brass plate engraved with the name of the participant. En graving requires approximately 30 minutes per name. Improperly engraved names must be redone. The plate is screwed to a walnut backboard. This assembly takes approximately 15 minutes per unit. Improper assembly must be redone using a new walnut backboard. (Continued)