Dania company allocates manufacturing overhead costs using direct labor cost. The manager provides the following information Budgeted Actual for for 2020 2020 Direct materials $1,100,000 $1,500,000 cost Direct labor 120,000 115,000 hours Direct labor cost $900,000 $1,030,000 Manufacturing $1,800,000 $2,050,000 overhead cost Machines hours 60,000 55,000 During may the job-cost record for job 522 contained the following information, Direct materials used $65,000 and direct labor costs $125,000. Compute the budgeted manufacturing overhead rate and the total normal costs of Job522