This discussion is related to Making a Decision, MAD 16-1 of your text (page 832). The text gives you company details and asks for your analysis about two items, 1) the labor cost per unit (one sports coat) and 2) the labor hours per unit. I have started you off by completing the calculations for you! Take a look at the following tables: Direct Labor Total Direct Job Count Labor Cost Cost/Unit 107 63.00 10 6.30 125 98.00 14 7.00 160 123.20 16 7.70 192 51.20 8 6.40 Total Direct Direct Labor Job Count Labor Hours Hours/Unit 107 4.5 10 .45 125 7.0 14 .50 160 8.8 16 .55 192 3.2 8 .40 After carefully reviewing the data, discuss the following: 1. What trends do you see when comparing the four jobs? (Assume Job 107 was the first job and Job 192 is the most recent.) What is the trend in cost? What is the trend in hours? Are the trends consistent? 2. As a manager, what do you think might be causing the fluctuations? If this were your company, what might you investigate?