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For 2010, Jake's Dog 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 40,000 50,000

A) Using job costing, the 2010 budgeted manufacturing overhead rate is:

B) Using normal costing, the amount of manufacturing overhead costs allocated to jobs during 2010 is: