Department Molding Painting Direct labor- hours 12, 000 60, 000 Machine- hours 70, 000 8, 000 Direct materials cost $510, 000 $650, 000 Direct labor cost $130, 000 $420 , 000 Fixed manufacturing overhead cost $497, 000 $615, 000 Variable manufacturing overhead per machine - hour $1. 50 Variable manufacturing overhead per direct labor - hour $2. 00 Job 205 was started on August 1 and completed on August 10 . The company's cost records show the following information concerning the job : Department Molding Painting Direct labor- hours 30 84 Machine- hours 110 20 Materials placed into production $470 $332 Direct labor cost $325 $588