Mr. Krabs recently lost a portion of their records as a result of Sandy Cheeks trying to update the\ Krusty Krabs costing system (SpongeBob had nothing to do with the accident I know, suspicious).\ The information shown in the table below was salvaged thanks to the memory of the French Narrator.\ Mr. Krabs remembers that direct labor hours incurred during the period amounted to 1.7 times the\ restaurant overhead.