Pigot Corporation uses job costing and has two production departments, M and A. Budgeted manufacturing costs for the year are as follows: Direct materials Direct labor Dept. M Dept. A $707,000 $107,000 207,000 814,000. Factory overhead 621,000 407,000 The actual direct materials and direct labor costs charged to Job. No. 432 during the year were as follows: Direct materials $37,000 Direct labor: Department M Department A $15,000 19,000 34,000 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: Multiple Choice $105,000. $88,500.