Pigot Corporation uses job costing and has two production departments, M and A. Budgeted manufacturing costs for the year are as follows:

Dept. MDept. ADirect materials$701,000$101,000Direct labor201,000802,000Factory overhead603,000401,000

The actual direct materials and direct labor costs charged to Job. No. 432 during the year were as follows:

Direct materials$26,000Direct labor:Department M$9,000Department A13,00022,000

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: