Bell Company produces stainless steel drink tumblers, its only product. These tumblers are stamped with company logos and used as promotional items. Following are simplified job cost sheets for two separate recently completed job lots. Job 1 was for 250 units and Job 2 was for 260 units.

 Bell Company produces stainless steel drink tumblers, its only product. These tumblers are stamped with company logos and used as promotional items. Following are simplified job cost sheets for two separate recently completed job lots. Job 1 was for 250 units and Job 2 was for 260 units.
 

Job Number 1    250 units
Materials    $ 425
Labor    750
Overhead    900
Job Number 2    260 units
Materials    $ 403
Labor    780
Overhead    936
1-a. Compute total cost per unit for Job 1 and for Job 2.

1-b. Which job has a higher total cost per unit?

2-a. Compute direct materials cost per unit for each job.

2-b. Which job has a higher direct materials cost per unit?

 

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