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 applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor cost using departmental rates determined at the beginning of the vean Proportion of manufacturing overhead with respect to the total cost of the job is Luzent Corporation has two departments, Small and Large. Central costs could be allocated to the two departments in various ways. Small Department Large Department Square footage 6,750 17,250 Number of employees 1.120 480 Sales $350,000 $1,750,000 If total rent expense of $180,000 is allocated on the basis of square footage, the amount allocated to the Large Department would be $129,175 $129,275 $129,375 RD$129,475 Premium Company provides the following ABC costing information: Activities Total Costs Activity-cost drivers Account inquiry $200,000 10,000 hours Account billing $140,000 4,000,000 lines Account verification accounts $75,000 40,000 accounts Correspondence letters $ 25,000 4,000 letters Total costs $440,000 The above activities are used by Departments A and B as follows: Department A Department B Account inquiry hours 2,500 hours 4.000 hours Account billing lines 400,000 lines 250,000 lines Account verification accounts 10,000 accounts 8.000 accounts Correspondence letters 1.200 letters 1.600 letters How much of the total costs will be assigned to Department A? 590.350