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2,500 machine hours were used by all jobs. Actual manufacturing overhead costs for all jobs were 75,000. For Job 100, the normal (budgeted) total cost

2,500 machine hours were used by all jobs. Actual manufacturing overhead costs for all jobs were 75,000. For Job 100, the normal (budgeted) total cost is 75 , 000 75,000andthe actual cost is 80,000. Is the overhead over or under allocated?

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