EFG Company has two manufacturing departments $-$ Starting and Finishing.

All products go through both departments in the manufacturing process.

The predetermined overhead rate in the Starting Department is $$13$ per direct labor hour.

The predetermined overhead rate in the Finishing Department is $150\%$ of direct material costs.

The company's direct labor wage rate is $$10$ per hour.

The following information relates to Job B$23$:

$\backslash$table$[[$Direct materials $-$ Starting Department,$$500$