Direct labour-hours Machine-hours Direct materials cost Direct labour cost Department Moulding Painting 12,250 60,500 71,000 8,100 $511,000 $651,000 $122,500 $423,500 Manufacturing overhead cost $617,700 $719,950 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 Moulding Painting Direct labour-hours 35 90 Machine-hours 100 25 Materials placed into production $480 $342 Direct labour cost $300 $690