For 2014, Thomas Manufacturing uses

machineminushours

as the only overhead

costminusallocation

base. The estimated manufacturing overhead costs are

$ 210 comma 000$210,000

and estimated machine hours are

20 comma 00020,000.

The actual manufacturing overhead costs are

$ 330 comma 000$330,000

and actual machine hours are

30 comma 00030,000.

What is the difference between the budgeted and the actual manufacturing overhead using job costing?

A.

$ 4.00$4.00

B.

$ 6.00$6.00

C.

$ 0.50$0.50

D.

$ 5.50$5.50