9. Lama uses normal costing and allocates manufacturing overhead to job based on a budgeted labor hour rate and actual direct labor hours. Under or over allocated overhead, if immaterial is written off to cost of goods sold. During 2021, Lama record the following: Budgeted Manufacturing overhead costs. Budgeted direct labor hours........ Actual manufacture overhead cost Actual direct labor- hours... $4,400,000 ..200,000 $ 4,650,000 212,000 Compute the Budgeted Manufacture overhead . * (3 Points) 4,150,943 4,400,000 4,000,000 4,664,000