Augustine Furniture started and fi nished Job 310 during May. The company's records show that the following direct materials were requisitioned for Job 310:
Lumber: 48 units at $11 per unit
Padding: 17 yards at $18 per yard
Upholstery fabric: 30 yards at $27 per yard
Labor time records show the following employees (direct labor) worked on Job 310:
Penny Rawls: 12 hours at $9 per hour
Mark Frizzell: 15 hours at $15 per hour
Augustine allocates manufacturing overhead at a rate of $8 per direct labor hour.
Requirements
1. Compute the total amount of direct materials, direct labor, and manufacturing overhead that should be shown on Job 310's job cost record.
2. Job 310 consists of nine recliners. If each recliner sells for $675, what is the gross profit per recliner?