Pigot Corporation uses job costing and the budgeted manufacturing costs for the year are as follows: Direct materials Direct labor Factory overhead $700,000 200,000 600,000 The actual direct materials and direct labor costs charged to Job Number 432 during the year were as follows Direct materials Direct labor $ 25,000 12,000 Pigat applies manufacturing overhead to production orders on the basis of direct labor cost using rates predetermined at the beginning of the year based on the annual budget. The total cost associated with Job Number 432 for the year should be Mutiple Choice $37,000 $48,000 $61000 $73,000 Pigot Corporation uses job costing and the budgeted manufacturing costs for the year are as follows: Direct materials Direct labor Factory overhead $700,000 200,000 600,000 The actual direct materials and direct labor costs charged to Job Number 432 during the year were as follows Direct materials Direct labor $ 25,000 12,000 Pigat applies manufacturing overhead to production orders on the basis of direct labor cost using rates predetermined at the beginning of the year based on the annual budget. The total cost associated with Job Number 432 for the year should be Mutiple Choice $37,000 $48,000 $61000 $73,000