E-Z-Boy started and finished Job 310 during April. The company’s records show that the following direct materials were requisitioned for Job 310:

Lumber: 50 units at $9 per unit

Padding: 15 m at $20 per metre

Upholstery fabric: 30 m at $25 per metre

Labour time records show the following employees (direct labour) worked on Job 310:

Vince Owens: 10 hours at $10 per hour

Patrick Erin: 15 hours at $15 per hour

E-Z-Boy allocates manufacturing overhead at a rate of $9 per direct labour hour.

Requirements

1. Compute the total amount of direct materials, direct labour, and manufacturing overhead that should be shown on Job 310’s job cost record.

2. Job 310 consists of five recliners. If each recliner sells for $600, what is the gross profit per recliner?