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 $800,000 $200,000 $400,000 Department B $120,000 $200,000 $500,000 The actual material and labor costs charged to Job # 432 were as follows: Total Direct materials: $21,000 Direct labor: Department A Department B $11,000 $7.000 A. 225% B. 250% SOC. 40% OD. 200%