High Desert Potteryworks makes a variety of pottery products that it sells to retailers. The company's job$-$order costing system uses departmental predetermined overhead rates to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Molding Department is based on machine$-$hours, and the rate in the Painting Department is based on direct labor$-$hours. At the beginning of the year, the company provided the following estimates:

$\backslash$table$[[,$Department$],[,$Molding,Painting$],[$Direct labor$-$hours,$35,000,55,100],[$Machine$-$hours,$84,000,31,000],[$Fixed manufacturing overhead cost,$ $201,600,$$ $501,410],[$Variable manufacturing overhead per machine$-$hour,$ $2\mathrm{.}40,0],[$Variable manufacturing overhead per direct labor$-$hour,$0,$$ $4\mathrm{.}40]]$

Job $205$ was started on August $1$ and completed on August $10.$ The company's cost records show the following information concerning the job:

$\backslash$table$[[,$Department$],[$Direct labor$-$hours,Molding,Painting$],[$Machine$-$hours,$73,127],[$Direct materials,$370,65],[$Direct labor cost,$$944,$$$1,140$