Pigot Corporation uses job costing and has two production departments, Mand A. Budgeted manufacturing costs for the year are as follows: Direct materials Direct labor Factory overhead Dept. M Dept. A $700,000 $100,000 200,000 800,000 600,000 400,000 The actual direct materials and direct labor costs charged to Job. No 432 during the year were as follows: $25,000 Direct materials Direct labor: Department M Department A $ 8,000 12,000 20,000 Pigot applies manufacturing overhead 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 Pigot applies manufacturing overhead 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: Multiple Choice $75,000 $50,000 $55.000 $65.000