Krantz Furniture started and finished Job 310 during August. The company’s records show that the following direct materials were requisitioned for Job 310:
Lumber: 47 units at $ 8 per unit
Padding: 13 yards at $ 19 per yard
Upholstery fabric: 28 yards at $ 27 per yard
Labor time records show the following employees (direct labor) worked on Job 310:
Joe Hume: 11 hours at $ 9 per hour
Charles Roche: 16 hours at $ 13 per hour
Krantz 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 eight recliners. If each recliner sells for $ 750, what is the gross profit per recliner?