=+During the first half ofthe year, the university had two separate executive education classes. The job cost sheets for the two separate jobs indicated the following information:

Job 103 March 4 Cost per Unit Units Job Cost Direct materials:

Wood $20.00/unit 30 units $ 600.00 Brass 18.00/unit 30 units 540.00 Engraving labor 40.00/hr. 3 hrs. 120.00 Assembly labor 28.00/hr. 1.5 hrs. 42.00 Factory overhead 30.00/hr. 6 hrs. 180.00

$1,482.00 Plaques shipped - 30 Cost per plaque $ 49.40 Job 116 April 15 Cost per Unit Units Job Cost Direct materials:

Wood $ 20.00/unit 25 units $ 500.00 Brass 18.00/unit 25 units 450.00 Engraving labor 40.00/hr. 4 hrs. 160.00 Assembly labor 28.00/hr. 2 hrs. 56.00 Factory overhead 30.00/hr. 4 hrs. 120.00

$1,286.00 Plaques shipped + 20 Cost per plaque $ 64.30