Apple Valley Corporation produces widgets. It uses a job order cost system and has two production departments, A and B. Budgeted manufacturing information for the year is:

Department A Department B

Direct materials $700,000 $100,000

Direct labour $200,000 $800,000

Manufacturing support $600,000 $400,000

Direct labour hours 5,000 20,000

Machine hours 10,000 50,000

Job #432 Required 5,000 machine hours to produce 500 widgets. The actual material and labour costs charged to Job #432 were as follows:

Direct materials $25,000

Direct labour

Department A $ 8,000

Department B $12,000 $20,000

Apple Valley applies manufacturing support costs to jobs on the basis of direct labour costs for Department A and machine hours for Department B, using departmental rates determined at the beginning of the year.

Required: Calculated the cost of one widget manufactured for Job #432.