Production overhead cost Machine hours Direct labour hours Direct labour cost Machining $11,750 000 225 000 32 000 $1,600,000 Finishing $9,500,000 31 000 165 000 $5,775,000 During May 2021, the cost record for job order no. 777 shows the following: Direct materials requisitioned Direct labour cost Direct labour hours Machine hours Machining $18,000 Finishing $2,500 $1,500 $2,000 25 50 135 15