Apple Valley Corporation uses a job cost system and has two production departments, A and B. Budgeted manufacturing costs for the year are: Department A Department B $150,000 $400,000 $500,000 Direct materials Direct manufacturing labor Manufacturing overhead The actual material and labor costs charged to Job # 432 were as follows: Total $27,000 Direct materials: Direct labor: Department A Department B $15,000 $11,000 $26,000 Apple Valley applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor cost using departmental rates determined at the beginning of the year. Manufacturing overhead costs allocated to Job # 432 total A. $6,875 OB. $5,500 OC. $21,250 O D. $15,000 $850,000 $800,000 $400,000 ***** 4

The actual material and labor costs charged to Job $432 were as follows: Apple Valley applies manufacturing overhead costs to jobs on the basis of direct manufacturing labar cost using departmental rates determinod at the beginning of the year. Manufacturing overhead costs allocated to Job n432 total A. 20,870 D. $5,500 c. $21,250 D. $15,000