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 $100,000 Direct manufacturing labor costs $200,000 $800.000 Manufacturing overhead $700.000 $300.000 Direct manufacturing labor hours 35.000 hours 45,000 hours The actual material and labor costs charged to Job #432 were as follows: Direct materials Total $35,000 Direct labor cost Direct labor hours Department A Department B 1.500 hours 2.500 hours $18,000 $25,000 Apple Valley uses a single plant wide allocation rate based on direct manufacturing labor hours to apply manufacturing overhead costs to jobs Calculate total manufacturing costs of Job #432.