Smith Co, has the following manufacturing costs: budgeted indirect-cost rate of $10 per direct labor-hour Direct materials Direct labor (14,000 hours @ $11/hour) Indirect labor Plant facility rent Depreciation on plant machinery and equipment Sales commissions Administrative expenses Required: $400,000 $ 154,000 $ 40,000 $ 150,000 $ 32,000 $ 60,000 $ 50,000 a. What was the actual amount of manufacturing overhead costs? b. What was the manufacturing overhead cost allocated? was manufacturing overhead under allocated or overallocated?