Make a Decision:

Analyze Antolini Enterprises' Job Costs Obj. 4 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:

Count Direct Labor Hours Direct Labor Rate per Hour Total Direct Labor Cost

Job 107 11 5.06 $15.00 70.40

Job 125 15 7.65 15.00 108.00

Job 160 17 9.52 15.00 132.60 Job 192 9 3.69 18.00 58.50

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.

Be sure to show your work and highlight your answer to each question.