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 $700,000 Direct materials Direct manufacturing labor$200,000 Manufacturing overhead 100,000 S800,000 S400,000 S600,000 The actual material and labor costs charged to Job #432 and Job #433 were as follows: Job#432 $25,000 Job #433 S32,000 Direct materials: Direct labor $ 8,000 tBS12.000 $20,000 S9,500 $13.500 $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 a. Calculate overhead allocation rates for the departments. Department A Department B Overhead allocation rate b. calculate manufacturing overhead allocated to Job #432. From Department A From Department B TOTAL Overhead allocated to Job #432 Overhead allocated to Job #433 c. Calculate total manufacturing costs estimated for Job #432 and Job #433 Total Manufacturing Cost Job #432 Job #433