as they are completed. 4-24 ! Budgeted manufacturing overhead rate, allocated manufacturing overhead. Gammaro Company uses normal costing, It allocates manufacturing overhead costs using a budgeted rate per machine-hour. The following data are available for 2017: 71 40D = 25 Budgeted manufacturing overhead $4,600,000 costs 2, 25X /8090. = 4540 080 Budgeted machine-hours 184,000 Actual manufacturing overhead costs $4.830,000 Actual machine-hours Required: 1. Calculate the budgeted manufacturing overhead rate 2. Calculate the manufacturing overhead allocated during 2017. 3. Calculate the amount of under of everallocated manufacturing overhead. Why do Gammaro's managers need to calculate this amount