Bajcetic Home Construction builds houses. The company has two direct-cost categories (direct materials and direct labor) and one indirect-cost pool (overhead). The company uses direct labor dollars as its indirect-cost pool. Bajcetic Home Construction has the following information: Direct Labor Hours Direct Labor Rate per Hour Direct Materials Used Manufacturing Overhead Costs Actual 2022 41,600 $23.00 1,670,000 4,066,400 Budgeted 2022 43,000 $23.00 1,650,000 4,104,350 (a) Determine the actual rate and budgeted manufacturing overhead rates. (b) In July, the job-cost record for Job 43 contains the following information Direct Materials Used {:[60","000]. Direct labor hours is 4,820. Direct labor rate per hour is 23 dollars. Determine the total manufacturing costs using normal costing.c) at the end of the year compute the under or over allocation. Assume 42,000 hours were actually incurred.