Tillman Corporation uses a job-order costing system and has two production departments, M and A. Budgeted manufacturing costs for the year are:

	Department M	Department A
Direct materials	$700,000	$100,000
Direct labour	200,000	800.000
Manufacturing overhead	600.000	400.000

Actual material and labor costs charged to Job No. 432 during the year were as follows:

direct material		$25,000
Direct labour:
Department M	$8,000
Department A	12,000
		20,000
		45.000

Tillman applies manufacturing overhead to production orders on a direct labor cost basis using predetermined departmental rates at the beginning of the year based on the annual budget. 

Find the total annual manufacturing costs associated with Job No. 432.