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:

$\backslash$table$[[,$Count,$\backslash$table$[[$Direct$],[$Labor$],[$Hours$]],\backslash$table$[[$Direct$],[$Labor$],[$Rate$],[$per$],[$Hour$]],\backslash$table$[[$Total$],[$Direct$],[$Labor$],[$Cost$]]],[\backslash$table$[[$Job$],[107]],11,5\mathrm{.}06,$$$15\mathrm{.}00,70\mathrm{.}40],[\backslash$table$[[$Job$],[125]],15,7\mathrm{.}65,15\mathrm{.}00,108\mathrm{.}00],[\backslash$table$[[$Job$],[160]],17,9\mathrm{.}52,15\mathrm{.}00,132\mathrm{.}60],[\backslash$table$[[$Job$],[192]],9,3\mathrm{.}69,18\mathrm{.}00,58\mathrm{.}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.