can you answer this question for me please ?

Taylor Company uses normal costing. It allocates manufacturing overhead costs using a budgeted rate per machine-hour. The following data are available for 2017 : (Click the icon to view the data.) Read the requirements. Requirement 1. Calculate the budgeted manufacturing overhead rate. Determine the formula, then calculate the budgeted manufacturing overhead rate. Data table x \begin{tabular}{|lr|} \hline Budgeted manufacturing overhead costs & $3,800,000 \\ Budgeted machine-hours & 200,000 \\ Actual manufacturing overhead costs & $3,660,000 \\ Actual machine-hours & 196,000 \\ \hline \end{tabular} Requirements 1. Calculate the budgeted manufacturing overhead rate. 2. Calculate the manufacturing overhead allocated during 2017. 3. Calculate the amount of under- or overallocated manufacturing overhead. Why do Taylor's managers need to calculate this amount