Claude Company uses a job cost system and has two production departments, A and B. Budgeted manufacturing costs for the year are: Time Ru temp 1 Ha Department A Department B Direct materials $650,000 $150,000 Direct manufacturing labor $100,000 $800,000 Manufacturing overhead $400,000 $450,000 The actual material and labor costs charged to Job #330 were as follows: Direct materials Total $30,000 Direct labor Department A Department B $9,000 $11.000 $20,000 Claude Company applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor cost using departmental rates determined at the beginning of the year. Manufacturing overhead costs allocated to Job #330 total: O $4,000 O $41,500 O $44,000 O $49,500