Fontaine Furniture started and finished Job 310 during March. The company’s records show that the following direct materials were requisitioned for Job 310:

Lumber: 47 units at $9 per unit

Padding: 17 m at $18 permetre

Upholstery fabric: 32 m at $23 permetre.

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

Billal Ghadie: 8 hours at $12 per hour

Angel Beath: 12 hours at $14 per hour.

Fontaine Furniture allocates manufacturing overhead at a rate of $8 per direct labour hour.

Requirements

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

2. Job 310 consists of seven recliners. If each recliner sells for $700, what is the gross profit per recliner?