Beta 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 $790,000 $200,000 $520,000 Department B $190,000 $800,000 $410,000 The actual material and labor costs charged to Job #432 were as follows: Direct materials; Direct labor: Department A Denartment B Total $27,000 $13,000 $12.000