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

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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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.

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