Rochester Ltd. has budgeted $435,000 for manufacturing overhead for the upcoming year. It forecast that 72, 500 machine-hours will be used in the factory, and budgeted direct labour-hours were 17, 400. The average direct labour rate is budgeted to be $20. Actual data for the year were: Compute the budgeted manufacturing overhead rate under each of the following cost drivers: Direct labour-hours Direct labour cost Machine-hours Compute the amount of under allocated or over allocated manufacturing overhead under each of the cost drivers listed in requirement