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.