Thunderbird uses a job order cost system and applies factory overhead to production orders on the basis of direct labor costs. The overhead rates for ‘19×9 are 200 percent for Department A and 50 percent for Department B. Job 123, started and completed during 19×9, was charged with the following costs:

Department

A

B

Direct materials

$25,000

$ 5,000

Direct labor

?

30,000

Factory overhead

40,000

?

Determine the total manufacturing costs assigned to Job 123.