High Desert Potteryworks makes a variety of pottery products that it sells to retailers, such as Home Depot. The company uses a job- order costing system in which predetermined overhead rates are used to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Moulding Department is based on machine-hours, and the rate in the Painting Department is based on direct labour cost. At the beginning of the year, the company's management made the following estimates: Direct labour-hours Machine-hours Direct materials cost Direct labour cost 75,000 Department Moulding 13,250 Painting 62,500 8,500 $ 515,000 $ 655,000 $ 132,500 $ 437,500 Manufacturing overhead cost $ 682,500 $ 743,750 Job 205 was started on August 1 and completed on August 10. The company's cost records show the following information concerning the job: