The following data relate to a manufacturing company for a period. Budgeted data ($1 Actual data {$1 Direct material cost 200,000 250,000 Direct wages 350,000 375,000 Production overhead 350,000 450,000 Direct labour hours 50,000 hours 55,000 hours Machine hours 40,000 hours 35,000 hours Job A808 was one of the jobs worked on during the period. Direct material costing $8,000 and direct labour (900 hours) costing $4,500 were incurred