2 options: Answer the following questions using the information below: For 2013, Kitty Collars Manufacturing firm uses direct labor hours as the only overhead cost-allocation base. The accounting records contain the following information: Estimated Actual Manufacturing overhead costs $400,000 $440,000 Direct labor hours 25,000 22,000 Using normal costing, the 2013 budgeted manufacturing overhead (indirect-cost) rate is __??___ per direct labor hour: 16 per direct labor hour The total amount of manufacturing overhead costs allocated or applied to jobs during 2013 is