Beta Corporation uses a job cost system and has two production departments, A and B. Budgeted manufacturing costs for the year are: The actual material and labor costs charged to Job \#432 were as follows: 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. 75,000 48,000 66,000 70,000