Hathaway 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 an executive education program at a local university. The company sells the plaques to the university for $50 each. Each plaque has a brass plate engraved with the name of the participant. Engraving requires approximately 30 minutes per name. Improperly engraved names must be redone. The plate is screwed to an oak backboard. This assembly takes approximately 6 minutes per unit. Improper assembly must be redone using a new oak backboard. During the first half of the year, the university had two separate executive education classes. The job cost sheets for the two separate jobs indicated the following information: Job 05-1 May 2 Job 08-11 August 25 a. Why did the cost per plaque increase from $25.47 to $28.02 ? More labor and materials were used per unit for Job 08-11 than did Job 05-1. b. Based upon unit costs, what is an area of concern for Hathaway Trophies, Inc.? None of these AInInet 25 Job 08-11 August 25 crease from $25.47 to $28.02? Engraving e used per unit for Job 08-11 than did Job 05-1. Assembly an area of concern for Hathaway Trophies, Inc.? Both Engraving and assembly None of these Hathaway 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 an executive education program at a local university. The company sells the plaques to the university for $50 each. Each plaque has a brass plate engraved with the name of the participant. Engraving requires approximately 30 minutes per name. Improperly engraved names must be redone. The plate is screwed to an oak backboard. This assembly takes approximately 6 minutes per unit. Improper assembly must be redone using a new oak backboard. During the first half of the year, the university had two separate executive education classes. The job cost sheets for the two separate jobs indicated the following information: Job 05-1 May 2 Job 08-11 August 25 a. Why did the cost per plaque increase from $25.47 to $28.02 ? More labor and materials were used per unit for Job 08-11 than did Job 05-1. b. Based upon unit costs, what is an area of concern for Hathaway Trophies, Inc.? None of these AInInet 25 Job 08-11 August 25 crease from $25.47 to $28.02? Engraving e used per unit for Job 08-11 than did Job 05-1. Assembly an area of concern for Hathaway Trophies, Inc.? Both Engraving and assembly None of these