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 Factory overhead Dept. M $708,000 208.000 624,000 Dept. A $108,000 816,000 408,000 The actual direct material and direct labor costs charged to Job. No. 432 during the year were as follows: $38,000 Direct material Direct labor: Department M Department A $ 16,000 20,000 36,000 igot applies manufacturing overhead to production orders on the basis of direct labor cost using departmental rates redetermined at the beginning of the year based on the annual budget. The total cost associated with Job. No. 432 for ear should be: $94,000 $132,000 O O $110,000 O $96,000