An analysis of the payroll records revealed the following distribution for labour costs: Job 207 208 209 210 211 Other Total Direct labour $1,400 $1,200 $800 $1,700 $400 $5,500 Indirect labour ~ $2,200 2,200 Total costs $7,700 Other overhead costs (consisting of rent, amortization, taxes, insurance, utilities, etc.) amounted to $3,600. At the beginning of the period, management anticipated that overhead costs would be $6,400 and total direct labour would amount to $5,000. Overhead is allocated on the basis of direct labour dollars. Jobs 207 through 210 were finished during the month; Job 211 is still in process. Jobs 207 through 209 were picked up and paid for by customers. Job 210 is still on the lot, waiting to be picked up