Requirements $2$ and $3.$ Compute the total amount of direct materials, direct labor, and manufacturing overhead that should be shown on Job $310\text{'}$s job cost record. Compute the total cost of Job $310,$ as well as the cost of each recliner produced in Job $310.($Round the cost per unit to the nearest whole dollar.$)$

Job Cost Record for $310$

$\backslash$table$[[$Direct Materials:,units at$,$per unit,$],[$Lumber$,$yards at$,$per yard,$],[$Padding$,$yards at$,$per yard,$],[$Upholstery fabric,,,$],[$Total Direct Materials,,,$]]$

Direct Labor:

Jesse Slothower $$ hours at $$ per hour $$

Becky Wilken $q,$ hours at $$ per hour

Chip Lathrop $q,$ hours at $$ per hour

Total Direct Labor $q,$ hours

Manufacturing Overhead Allocated:

$$ Per direct labor hour

Total Job Cost

Number of units $$

Cost per Unit

$$

Requirement $4.$ The company's customers are concerned about environmental responsibility and social justice and require additional sustainability$-$related information prior to making their purchasing decisions. To meet customer concerns, determine $($a$)$ which materials used for the product are sourced locally, and $($b$)$ the percentage of labor paid at a rate greater than minimum wage. Currently, the federal minimum wage is $$7\mathrm{.}25$ per hour.

$($a$)$ contained in the product was sourced locally.

$($b$)$ of the labor used in the manufacturing was paid at a rate higher than minimum wage.