Apple Valley corporation uses a job cost system and has two production departments. A And Breakfast. budgeted manufacturing costs for rhetoric year are:

dep. A. dep. B direct mat. 600,000. 100,000 dir. man. labor. 100,000. 600,000 man. overhead. 400,000. 300,000

the actual material and labor costs charge to job #432 were as follows :

total direct materials. $28,000 direct labor. dept. A. 18,000 dept. B. 12,000 30,000

Apple Valley applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor costs using departmental rates determined at the beginning of the year.

manufacturing overhead costs allocated to job #432 total what amount