9 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 Budgeted machine-hours Actual manufacturing overhead costs Actual machine-hours 4,250,000 170,000 4,050,000 165,000 The amount of under-or over allocated manufacturing overhead equals (2 points) 30,000 under allocated 75,000 under allocated 75.000 over allocated 30.000 overallocated