Big Adventure Corporation uses a job cost system and has two production departments, A and B. Budgeted manufacturing costs for the year are: Denartment A Department B Direct materials $600,000 $100,000 Direct manufacturing labor 50,000 hours 200,000 hours Manufacturing overhead $400,000 $300,000 The actual material and labor costs charged to Job #432 were as follows: Total Direct materials: $28,000 Direct labor: Department A $18,000 (9,000 hours) Department B $12,000 (6,000 hours) Big Adventure Corporation applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor hour using departmental rates determined at the beginning of the year. Required: 1. Calculate the total costs allocated to Job #432. 2. Provide the journal entries: a. Direct materials requisitioned to production. to. Direct labor charged to production. c. Overhead allocaled to production. d. If the actual overhead for job #432 is RM85,000, show thejournal entries for over or under applied overhead