Rally Furniture started and finished Job 310 during August. The company’s records show that the following direct materials were requisitioned for Job 310:
Lumber: 51 units at $ 9 per unit
Padding: 15 yards at $ 21 per yard
Upholstery fabric: 32 yards at $ 25 per yard.
Labor time records show the following employees (direct labor) worked on Job 310:
Yimeng Li: 8 hours at $ 9 per hour
Jesse Ray: 13 hours at $ 13 per hour.
Rally Furniture allocates manufacturing overhead at a rate of $ 8 per direct labor hour.

Requirements
1. Compute the total amount of direct materials, direct labor, and manufacturing over-head that should be shown on Job 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?