Consider the following selected cost data for the Katharine Forging Company for 2006.

Budgeted manufacturing overhead 7,200,000

Budgeted machine-hours 200,000

Actual manufacturing overhead 6,500,000

Actual machine-hours 190,000

Katharine's job-costing system has a single manufacturing overhead cost pool. Costs are allocated to jobs using abudgeted machine-hour rate and actual machine-hours. Any amount of under- or over-allocation is written off tocost of goods sold.

41 The budgeted manufacturing overhead rate is

42 The journal entry for the allocation of manufacturing overhead will include a