Department A Department B Direct materials $700,000 $100,000 Direct manufacturing labor $200,000 $400,000 Manufacturing overhead $600,000 $400,000 The actual material and labor costs charged to Job #432 were as follows: Department A Department B Direct materials: $10,000 $15,000 Direct labor: $ 8,000 $12,000 Apple Valley 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 #432 total: 888 - & 2 3 5 6 7 8 E R. U