based on 1) Actual manufacturing overhead rates- 3,217,500/1,650,000= 1.95 Budgeted manufacturing overhead rates- 3,060,000/1,700,000= 1.80 2) Actual costing- 1.95*45,000=87,750 55,000 45,000= $187,750 Normal costing- 1.80*45,000=81,000 55,000 45,000= $181,000. is the end of 2017 over or under located manufaturing under normal costing