My sons built retaining walls in high school and college These are the decorative brick walls that people use in their yards to landscape or more often to solve a water problem. No two walls are the same so this business lends itself to Job Order Costing. Lets say that they built three walls last month. The financial data is below. The company also has $10,000 of overhead that needs to be allocated to these three jobs. How would you allocate overhead to these three jobs?

	Job A	Job B	Job C
Days	2	4	10
Total Sale	5,000	15,000	30,000
Materials	1,500	5,000	12,000
Labor	1,000	4,000	8,000

Everyone should reply to this post with a quick sentences on how they would allocate the $10,000 to the three jobs and why.