Taylor Company uses normal costing. It allocates manufacturing overhead costs using a budgeted rate per machine-hour. The following data are available for 2017: Budgeted manufacturing overhead costs $3,800,000 Budgeted machine-hours 200,000 Actual manufacturing overhead costs $3,660,000 Actual machine-hours 196,000

The budgeted manufacturing overhead rate is _________ ?

The manufacturing overhead allocated during 2017 is ________ ?

The amount of under- or overallocated manufacturing overhead is ______?