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 $600,000 $90,000 Direct manufacturing labor $800,000 $400,000 Manufacturing overhead $500,000 $1,000,000 The actual material and labor costs charged to Job #432 were as follows: Total $22,000 Direct materials: Direct labor Department A Department B $10,000 $13,000 $23,000 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. For Department B, the manufacturing overhead allocation rate is 250.096 125.0 96 40.096 62.596