1. **State the problem:** We need to calculate the total manufacturing costs for Job 123, which includes direct materials, direct labor, and manufacturing overhead for Departments A and B. 2. **Given data:** - Predetermined overhead rate for Dept. A = 200% of direct labor cost - Predetermined overhead rate for Dept. B = 50% of direct labor cost - Dept. A direct materials = 25000 - Dept. B direct materials = 5000 - Dept. B direct labor = 30000 - Dept. A manufacturing overhead = 40000 - Dept. A direct labor = unknown - Dept. B manufacturing overhead = unknown 3. **Calculate Dept. A direct labor cost:** Since overhead rate = 200% of direct labor cost, and overhead is 40000, $$40000 = 2 \times \text{Dept. A direct labor}$$ So, $$\text{Dept. A direct labor} = \frac{40000}{2} = 20000$$ 4. **Calculate Dept. B manufacturing overhead:** Overhead rate = 50% of direct labor cost, direct labor = 30000, $$\text{Dept. B overhead} = 0.5 \times 30000 = 15000$$ 5. **Calculate total manufacturing costs:** Sum of direct materials, direct labor, and overhead for both departments: $$\text{Total cost} = (25000 + 20000 + 40000) + (5000 + 30000 + 15000)$$ $$= 85000 + 50000 = 135000$$ **Final answer:** The total manufacturing cost for Job 123 is 135000.