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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
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 The actual material and labor costs charged to Job #432 were as follows: Total $24,000 Direct materials-all Dept. A Direct labor: O 75,000 66,000 48,000 Department A $800,000 $200,000 $500,000 Department A Department B O 70,000 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. $10,000 $14,000 $48,000 Department B $200,000 $900,000 $450,000
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