Bugdeted Manufacturing Overhead = $70,000 Budgeted Direct labour hours 14,000 Budgeted machines hours 10,000 = Budgeted production 20,000 units Actual direct labour hours = 7,000 Manufacturing overhead is allocated on the basis of direct labour hours. The pre determined manufacturing overhead rate is - O $10 per direct labour hour O $5 per direct labour hour O $3.50 per direct labour hour O $7 per machine hour Total rent $600,000 is to be allocated based on each department's square metres of floor space. If = total floor space 300,000 square metres and the Finance Department occupied 200,000 square metres of office space, the total rent allocated to the Finance Department is: O $400,000 O $200,000 O $250,000 O $150,000