Answers
| Job cost records for Job 310 | ||||||
| Direct Materials: | Total | |||||
| Lumber | 46 | units at | $4 | per unit | $184 | |
| Padding | 9 | Yards at | $19 | per yard | $171 | |
| Upholstery Fabric | 28 | Yards at | $30 | per yard | $840 | |
| Total Direct Materials | $ 1,195.00 | |||||
| Direct Labor | ||||||
| Alson Ibbitson | 13 | hours at | $15 | per hour | $195 | |
| Mark Frizell | 22 | hours at | $20 | per hour | $440 | |
| Total Direct Labor | 35 | hours | $ 635.00 | |||
| Manufacturing Overhead Allocated | ||||||
| $ 17 per direct labor hour (35*$17) | $ 595.00 | |||||
| Alson Ibbitson | $ 2,425.00 | |||||
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