4. Showboat Corporation hed actual manufacturing overhead costs for the most recent yoar of $30,400 Manufacdtuning overhead is allocated using a predetermined manufacturing overhead rate of $3.25 per direct labor hour. Direct labor cost is $26 per hour. At the end of the year, Cabaret Corporation found it had overallocated manufacturing overhead by $1,850. How much manufacturing overhead was allocated in total during the year? A $30,400 B.$32,250 C$28,550 D$1,850 5.Toshiba Corporation makes computer chips. Toshiba Corporation would be classified as a Aservice company C B.merchandising company C Cmanufacturing company C Dsimple company 6. The focus of management accounting is on C A internal reporting B.tax preparation. C Cauditing D external reporting