TDFW completed two projects during the month of May. Although the projects were both similar, the company incurred higher costs for Job 71. Use the information below in the pdf titled W4: Question 2 Info to answer the following question.

a. Why did Job 71 have higher costs per finished good?

Job 70 Cost per Unit Units Job Cost Direct materials: Fabric $7/yard 500 yards $3,500 Wood 10/pounds 200 pounds 2,000 Production labor 15/hour 18 hours 270 Assembly labor 12/hour 10 hours 120 Factory overhead 7/machine hours 200 hours 1,400 $7,290 Products produced 100 Cost per finished good $72.90 Job 71 Cost per Unit Units Job Cost Direct materials: Fabric $7/yard 425 yards $2,975 Wood 10/pounds 170 pounds 1,700 Production labor 15/hour 13 hours 195 Assembly labor 12/hour 8 hours 96 Factory overhead 7/machine hours 150 hours 1,050 $6,016 Products produced 75 Cost per finished good $80.21