Banana 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	400,000	150,000
Manufacturing overhead	200,000	600,000

The actual material and labor costs charged to Job #782 were as follows:

	Total
Direct materials:	28,000
Direct labor:
Department A	18,000
Department B	12,000
	30,000

Banana 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.

Manufacturing overhead costs allocated to Job #782 total ________.

		57,000
		36,000
		39,000
		78,000