8 Gammaro Company uses normal costing. It allocates manufacturing overhead costs using a budgeted rate per machine-hour. The following data are available for 2011: Budgeted manufacturing overhead costs 4,250,000 Budgeted machine-hours 170,000 Actual manufacturing overhead costs 4,050,000 Actual machine-hours 165,000 The manufacturing overhead allocated during 2011 equals to (2 points) 4.125.000 4,172.727 4.080.000 4,378,787