Exercise 12-8A Job-order costing system LO 12-2 The following information applies to Job 730 completed by Rooney Manufacturing Company during October 2017. The amount of labor cost for the job was $86,500. Applied overhead amounted to $105,000. The project was completed and delivered to Hudson Company at a contract price of $307,000. Rooney recognized a gross profit of $45,400 on the job Required Determine the amount of raw materials used to complete Job 730. Amount of raw materials