10. Following are the budgeted costs for a manufacturing plant producing custom products: Materials (70% direct and 30% indirect) Labour (60% direct and 40% indirect) Supervision Amortization Utilities Total SI 5,000 12,000 5,000 10,000 4,860 $46,860 The company uses a normal costing system and overhead is allocated on the basis of direct labour cost. If actual direct labour cost was $7,500, the overhead allocated was a. $29,160. b. $20,688. c. $30,375 d. $48,813 e. None of the above