Budgeted manufacturing overhead costs $4,300,000 Budgeted machine-hours 172,000 Actual manufacturing overhead costs $4,140,000 Actual machine-hours 166,000 pop-up content ends. 

1. Calculate the budgeted manufacturing overhead rate. 

2. Calculate the manufacturing overhead allocated during 2020. 

3. Calculate the amount of under- or overallocated manufacturing overhead.