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Starfish Enterprises produces men s sports coats that are sold by popular department stores. Each retail order is treated as a job that accumulates materials,

Starfish Enterprises produces mens sports coats that are sold by popular department stores. Each retail order is treated as a job that accumulates materials, labor, and overhead costs for a batch of sports coats. Management has obtained data on the labor costs for four selected jobs over a six-month period. Each selected job represents a similar style and size of sports coat. The data are as follows:
Job
Count Direct Labor
Hour Direct Labor
Rate per Hour Total Direct
Labor Cost
Job 107104.5014.0063.00
Job 125147.0014.0098.00
Job 160168.8014.00123.20
Job 19083.2014.0051.20
The direct labor hour per unit for Job 190 is ________ hours.
a.0.45
b.0.50
c.0.55
d.0.40

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