The Work in Process Inventory at the end of the year has 2 Jobs - #3A and #3B, both connsist of bird houses with very similar features. The Price-per-Unit of #3A is $5.67 while for #3B it is $6.82. The most plausible explanation for this is

The company has just hired a whole new sales division

Both A and C are correct

The cost of wood has changed and is significantly higher in Job #3B

Rent on the plant building doubled and the electric bill for the facility has gone up 40%