Canada Manufacturing uses machine-hours as the only overhead cost-allocation base. The estimated manufacturing overhead couts are $150,000 and estimated machine hours are 25,000. The actual manufacturing overhead costs are $245,000 and actual machine hours are 35,000 What is the difference between the budgeted and the actual manufacturing overhead using job costing? Select one $0.50 b. $0 20 C $100 d $1.20