Job Cost Flows Roseler Company uses a normal job-order costing system. The company has two departments through which most jobs pass. Overhead is applied using a plantwide overhead rate of $12.00 per direct labor hour. During the year, several Jobs were completed. Data pertaining to one such job, Job 9-601, follow: Direct materials $12,000 Direct labor cost: Department A (450 hours @ $18) $8,100 Department B (120 hours @ $18) $2,160 Machine hours used: