Fontaine Furniture started and finished Job 310 during May. The company's records show that the following direct materials were requisitioned for Job 310: Lumber: 56 units at $7 per unit Padding: Upholstery fabric: 13 m at $23 per metre 28 m at $26 per metre Labour time records show the following employees (direct labour) worked on Job 310: Holly Pulsifer: John Maddock: 13 hours at $11 per hour 11 hours at $20 per hour Fontaine Furniture allocates manufacturing overhead at a rate of $9 per direct labour hour. Requirements Requirement 1. Compute the total amount of direct materials, direct labour, and manufacturing overhead that should be shown on Job 310's job cost record. Job Cost Record for Job 310 Direct Materials: Lumber units at per unit Padding m at per metre Upholstery fabric m at per metre Total Direct Materials Direct Labour: Holly Pulsifer John Maddock hours at per hour hours at per hour Total Direct Labour Manufacturing Overhead Allocated: $9 per direct labour hour Total Job Cost Total