le month 3. T-Shirt Co. makes two products: A and B. In the cutting department, budgeted information is as follows: Budgeted manufacturing overhead: $400,000 Budgeted machine hours: 80,000 Budgeted units produced: 50,000 The company allocates overhead based on units produced. The actual number of machine hours spent on product B is 30,000 and 10,000 units of product B are produced. How much is the manufacturing overhead of product B in the cutting department? 230,000 80,000 320,000 150,000