Toby wants to calculate her COGS for a fertilizing job she did last week. She used $\mathrm{}70$ pounds of fertilizer that she bought in bulk $($$$1,000$ for $2,000$ pounds$).$ It took her employee $1\mathrm{.}5$ hours to spread the fertilizer $($she is paid $$1\mathrm{}\mathrm{7/}$hour$)$ with the motorized spreader. Toby paid $$\mathrm{}8,000$ for the spreader three years ago and it is estimated to last $10$ years or $10,000$ pounds. To get to the job site, a company truck and trailer was used $($cost: $$40,000$ expected to last $10$ years or $\mathrm{}800,000$ miles, the site visit was $30$ miles, round trip$).$ This was the only use of the truck, trailer, and spreader for that day. Additional employee costs include: $10\%$ payroll tax $($direct labor$)$ and $$730$ per year in worker$$s compensation insurance $($indirect labor$).$ You may assume an employee works $\mathrm{}7,000$ hours per year. Toby uses the spreader approximately $90$ days per year whereas the truck is used about $300$ days per year, use these to apportion costs. 

 

What amount is direct labor under units of production?

what amount is direct labor under straight line?

what amount is job overhead under straight line?

what amount is job overhead under straight line?