Nelson Corporation manufactures custom cabinets for kitchens. It uses a normal costing system with two direct-cost categories-direct materials and direct manufacturing labour-and one indirect-cost pool, manufacturing overhead costs. It provides the following information for 2020. (Click the icon to view the information for 2020.) Required Begin by calculating the budgeted indirect cost rate. Select the formula and then calculate the rate. (Assume the cost allocation base is direct labour hours.) Required Budgeted indirect cost rate Calculate the total manufacturing costs of the 32 Boyle Drive job using normal costing based on the following information: Actual direct materials cost Actual direct manufacturing labour Actual direct manufacturing labour rate $ 4,200 $ 200 hours 24 per hour - che