Apple Valley corporation uses a job cost system and has two production departments. A And Breakfast. budgeted manufacturing costs for rhetoric year are:

The actual material and labor costs charge to job #432 were as follows :
Total
Direct materials........... $28,000
Direct labor...........................Dept. A......................18,000Dept. B..................... 12,000...............................30,000
Apple Valley applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor costs using departmental rates determined at the beginning of the year. Manufacturing overhead costs allocated to job #432 total what amount

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Department A Department B Direct materials Direct manufacturing labor Manufacturing overhead S100,000 S700,000 S800,000 $200,000 S600,000 $400,000