I'm having trouble working through this question for a plantwide rate, if you could show your work I would greatly appreciate it!

Bland Corporation uses a job order 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 are as follows:

Department A Department B

Direct materials $700,000 $100,000

Direct manufacturing labor $200,000 $800,000

Manufacturing overhead $600,000 $400,000

The actual material and labor costs charged to Job #432 were as follows:

Total

Direct materials: $25,000

Direct labor:

Department A $ 8,000

Department B $12,000

$20,000

If the company uses a plantwide rate using DL cost:

What would be the POHR and how much would be applied to Job 432?