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 S700,000 $200,000 $600,000 $100,000 $800,000 $400,000 The actual material and labor costs charged to Job S432 and Job#433 were as follows: lob #432 Job 9433 $25,000$32,000 Direct materials: Direct labor: Department A 8,000$9,500 Department B $12000 $13,500 $23,000 $20,000 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 TOTA Overhead allocated to Job #432 Overhead allocated to Job #433 c. Calculate total munufacturing costs estimated for Job #432 and Job "433 Total Manufacturing Cost Job #432 Job #433