Pigot Corporation uses jab casting and has two production departments, Mand A. Budgeted manufacturing costs for the year are as follows: Dept.M Dept. A $ Direct materials 700.000 $ 100.000 Direct labor 200,000 800,000 Factory overhead 600,000 400,000 The actual direct materials and direct labor costs charged to job. No. 432 during the year were as follows: Direct materials S 25,000 Direct labor Department Department 8.000 12.000 20,000 Poot applies Aanufacturing overlad to production orders on the basis of direct labor cost using departmental rates predetermined at the beginning of the year based on the annual budget. The total cost associated with job. No. 432 for the year should be: (CSLO 2,5 $50,000 555.000 565,000 $75.000