The manufacturing overhead allocated to job $210$ was $$30,000.$ However, the actual manufacturing

overhead at the end of the year was determined to be $$25,000.$ By how much percent is the job cost under

allocated or overallocated?

a$.16\mathrm{.}00\%$; under allocated

b$.20\mathrm{.}00\%$; under allocated

c$.16\mathrm{.}67\%$; overallocated

d$.20\mathrm{.}00\%$; overallocated

Face$-$off cosmetic clinic budgets total direct$-$labor costs of $$2,500,$ total indirect costs of $$1,800,$ and total

direct labor$-$hours of $150.$ Calculate the budgeted indirect$-$cost rate for the service company if it uses direct labor

costs as the allocation base.

a$.$ $$0\mathrm{.}72$

b$.$ $$1\mathrm{.}39$

c$.$ $$0\mathrm{.}08$

d$.$ $$0\mathrm{.}21$