QUESTION 18 For 2019, Al Ain 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 amount of manufacturing overhead costs allocated to jobs during 2019 is: $150,000 $125,000 $120,000 $100,000