This company wants to use the cost calculations in (a) to analyze their production operations. Describe what the results show in terms of total cost per unit, material cost per unit, labor cost per unit, and what the optimal production size for jobs is. 10. A summary of the time tickets for August follows: Job Number of Units Direct Labor Job No. 321 Job No. 329 Job No. 336 Job No. 342 Job No. 346 350 300 150 275 200 $11,000 9,200 4,650 8,300 6,100 Materials $6,400 5,500 2,750 5,000 3,650 a) The factory overhead rate is 70% of direct labor cost. For each job, calculate the factory overhead cost, total cost per unit, material cost per unit, and the direct labor cost per unit. Job Total FOH Number Cost 321 329 336 342 346 Total Job Cost Total Cost per Unit Labor Cost per Unit Material Cost per Unit