Beta 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 $800,000 $200,000 Direct manufacturing labor $200,000 $900,000 Manufacturing overhead $500,000 $450,000 The actual material and labor costs charged to Job#432 were as follows Total Direct materials: $25,000 Direct labor Department A $10,000 Department B $12,000 $22,000 Beta allocates manufacturing overhead costs to jobs on the basis of direct manufacturing labor cost using departmental rates determined at the beginning of the year The total manufacturing costs of job 432 is 60005 e 780005 31000$ unfavorable $2,000