Materials requisition Fraya Manufacturing reported the following materials requisitions for direct materials for Jobs 47,48 , and 49 during the month of March: View the materials requisitions. Fraya Manufacturing's employees submitted the following labor time records related to Jobs 47,48 , and 49 for the month of March: View the labor time records. Fraya Manufacturing allocates manufacturing overhead using a predetermined overhead allocation rate of 50% of direct labor cost. Labor time records