The following data were taken from the records of Oriole Enterprises, a Canadian manufacturer that uses a normal job-order costing system: Work in Process, December 1 Job Number 70 75 80 Direct materials $1,890 $2,520 $1,580 Direct labour 1,260 2,520 630 Applied overhead 630 1,420 470 Total $3,780 $6,460 $2,680 During December, the company worked on jobs numbered 70 through 90 and incurred the following costs: Job Number 70 75 80 85 90 Total Direct materials $630 $950 $1,260 $1,420 $1,580 $5,840 Direct labour $790 $1,580 $3,150 $2,360 $6,300 $14,180 Direct labour hours 50 110 210 160 420 950