For 2010, Jake's Dog Supply Manufacturing uses machine-hours as the only overhead cost-allocation base. The accounting records contain the following information:

Estimated Manufacturing Overhead Cost $200,000 Actual Manufacutring overhead costs $240,000

Estimated Machine-hours 40,000 Actual Machine-hours 50,000

a) Using job costing, the 2010 actual indirect-cost rate is

b) Using normal costing, the amount of manufacturing overhead cost allocated to jobs during 2010 is