18 (3 points) Ruse Corporation uses job costing. It has two production departments, M and A. Budgeted manufacturing costs for the year are as follows: Direct materials Direct labor Dept. M Dept. A $705,000 $105,000 205,000 810,000 615,000 Factory overhead 405,000 The actual direct materials and direct labor costs charged to Job. No. 500 during the year were as follows: Direct materials Direct labor: Department M Department A $35,000 $13,000 17,000 30,000 The company applies manufacturing overhead to production orders on the basis of direct labor cost using departmental rates predetermined at the beginning of the year based on the annual budget. The total cost associated with Job. No. 500 for the year should be: $82,500. $95,000. $77,500. $112,500