Mauldin Manufacturing uses a job cost system across its production departments. The current year budgeted manufacturing costs are as follow: Direct materials Direct labor Dept.X Dept. Y $700,000 $100,000 Manufacturing overhead $200,000 $900,000 $400,000 $300,000 The actual costs charged to Job #A567 are: Direct materials: $50,000 Direct labor Dept. X $20,000 Dept. Y $10,000 Manufacturing overhead costs are applied to Mauldin's jobs based on direct manufacturing labor costs using departmental rates determined at the beginning of the year. The total manufacturing overhead costs allocated to Job #A567 are $120.000 $40,000 590,000 547.143