For 2021, Plus Manufacturing uses machine-hours as the only overhead cost-allocation base. The budgeted manufacturing overhead costs are $800,000 and budgeted machine hours are 40,000. The actual manufacturing overhead costs are $900,000 and actual machine hours are 50,000. a. How much is the Budgeted Manufacturing overhead rate? (10 points) S b. How much is the manufacturing overhead over-under allocated? (10 points) S per machine hour