=+E10-21 Decision making withjob order costs Obj 5 Sharp Trophies Inc. uses a job order cost system for determining the cost to manufacture award products (plaques and trophies). Among the company’s products is an engraved plaque that is awarded to participants who complete an executive education program at a local university. The company sells the plaque to the university for $75 each.

Each plaque has a brass plate engraved with the name ofthe participant. Engraving requires approximately 6 minutes per name. Improperly engraved names must be redone. The plate is screwed to a walnut backboard. This assembly takes approximately 3 minutes per unit.

Improper assembly must be redone using a new walnut backboard.