Beta Corporation uses a job cost system and has two production manufacturing costs for the year are Direct materials Department Deatment S800.000 520000 Direct manufacturing labor $200,000 6.900 Manufacturing overhead $800,000 $450.000 The actual material and labor costs charged to Job #432 were as follows: Total Direct materials-all Dept. A $24,000 Direct labor Department A $10.000 Department B $14.000 $48.000 Beta uses normal costing, applies manufacturing overhead costs to jobs on the basis of direct material cost for department A; and on the basis of direct labor cost for department B. Calculate the cost of Job #432