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 $750,000 $500,000 $1,000,000 The actual material and labor costs charged to Job #432 were as follows: Direct materials: Total $24,000 Direct labor: Department A $7,000 Department B $9.000 Department B $100,000 $500,000 $800,000