At the end of the recent fiscal year, Swifty Bakery was comparing its budgeted costs to its allocated costs for all of its key activities (not including direct materials and direct labor) as follows. Activity Budgeted Cost Allocated Cost Cost Driver Manufacturing overhead $404,000 $391,000 Direct labor hours Purchasing and receiving 46,000 56,000 Number of orders placed Selling 121,000 108,000 Administration 107,000 107,000 Percentage of sales revenue Number of employees Allocations were made to its different product lines. Calculate the percentage over-or underbudget these allocations reflect. (Round answer to 2 decimal places, e.g. 15.25%. Enter underbudget percentages using either a negative sign preceding the number e.g. -45.25% or parentheses e.g. (45.25)%. Do not leave any answer field blank. Enter O for percentages.) Key Activity Over/(under) Budget Manufacturing overhead % Purchasing and receiving % Selling % Administration %