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 Direct materials $700,000 $100,000 Direct manufacturing labor $200,000 $800,000 Manufacturing overhead $600,000 $400,000 Machine Hours 1,200,000 700,000 The actual material and labor costs charged to Job #432 were as follows: Department A Department B Direct materials: $10,000 $15,000 Direct labor: $ 8,000 $12,000 Machine hours 15,000 2,000 Apple Valley applies Department A and Department B manufacturing overhead costs to jobs using machine hours and direct materials costs respectively. Require: Calculate the followings: Allocation rates, allocated overhead to Job #432, Total manufacturing costs of job #432. Show all your calculations