Shea Furniture started and finished Job 310 during August. The company's records show that the following direct materials were requisitioned for Job 310: (Click the icon to view the direct materials for Job 310.) Labor time records show the following employees (direct labor) worked on Job 310: (Click the icon to view the labor time records for Job 310 .) Shea allocates manufacturing overhead at a rate of $17 per direct labor hour. Read the More info Lumber: 48 units at $6 per unit Padding: 16 yards at $16 per yard Upholstery fabric: 27 yards at $31 per yard More info Jim Jackson: 14 hours at $12 per hour Elizabeth Dickerson: 22 hours at $14 per hour