For 2018, Sean's Bottle Supply Manufacturing uses machine-hours as the only overhead cost-allocation base. The accounting records contain the following information:

Estimated Actual

Manufacturing overhead costs $200,000 $240,000

Machine-hours 20,000 50,000

Using job costing, the 2018 budgeted manufacturing overhead rate is:

Using normal costing, the amount of manufacturing overhead costs allocated to jobs during 2018 is: