Apple Valley Corporation uses a job cost system and has two production departments, A and B. Budgeted manufacturing costs for the year are: Direct materials Direct manufacturing labor Manufacturing overhead Department A $600,000 $800,000 $500,000 Department B $90,000 $400,000 $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. Manufacturing overhead costs allocated to Job #432 total $12,500 O $16,250 a $8125 $38,750