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 questions. 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