Antolini Enterprises produces men’s sports coats that are sold by popular department stores. Each retail order is treated as a job that accumulates materials, labor, and overhead costs for a batch of sports coats. Management has obtained data on the labor costs for four selected jobs over a six-month period. Each selected job represents a similar style and size of sports coat. The data are as follows:

a. Determine the direct labor cost per unit for each job.

b. Interpret the trend in per-unit labor cost.

c. Determine the direct labor hours per sports coat.

d. Interpret what may be happening with Job 192.

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Direct Labor Rate per Hour Direct Labor Hours 4.50 Total Direct Labor Cost Count $ 63.00 Job 107 Job 125 $14.00 10 14 7.00 14.00 98.00 Job 160 Job 192 14.00 16 8.80 3.20 123.20 8 16.00 51.20