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 $107115\mathrm{.}06$ $$15\mathrm{.}0070\mathrm{.}40$

Job $125157\mathrm{.}6515\mathrm{.}00108\mathrm{.}00$

Job $160179\mathrm{.}5215\mathrm{.}00132\mathrm{.}60$

Job $19293\mathrm{.}6918\mathrm{.}0058\mathrm{.}50$

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 $192.$