Direct labor$-$hours required to support estimated production

Machine$-$hours required to support estimated production

Fixed manufacturing overhead cost

Variable manufacturing overhead cost per direct labor$-$hour

Variable manufacturing overhead cost per machine$-$hour

$60,000$

$30,000$

$$180,000$

$$1\mathrm{.}00$

$$2\mathrm{.}00$

During the year, Job $550$ was started and completed. The following information is available with respect to this job:

$\backslash$table$[[$Direct materials,$$213$