Problem: Our company uses a job cost system and you have two departments for your product (specialized tools): Fabrication and Finishing. You budgeted the following items for 2019: Fabrication Finishing Direct Materials $600,000 $200,000 Direct Labor 50,000 75,000 Manufacturing Overhead 200,000 150,000 The Spell Corp. Job had the following costs associated with it: Direct Materials $ 16,000 Direct Labor Cost: Fabricating 12,000 Finishing 5,000 Subtotal $ 33,000 Your company applies manufacturing overhead costs to jobs based on direct labor cost, using departmental rates determined at the beginning of the year. What is the total of manufacturing costs for the Spell Corp. job?