For answering the following questions use the information below: For 2019, Tiger's Animal Supply Manufacturing uses machine-hours as the only overhead cost-allocation base. The accounting records contain the following information: Estimated Actual Manufacturing overhead costs $100.000 $120,000 Machine-hours 20.000 25.000 Using job costing the 2019 budgeted manufacturing overhead rate is: $4.00 per machine-hour $4.80 per machine-hour $5.00 per machine-hour $6.00 per machine-hour