For 2014, Thomas Manufacturing uses machine-hours as the only overhead cost-allocation base. The estimated manufacturing overhead costs are $340,000 and estimated machine hours are 40,000. The actual manufacturing overhead costs are $450,000 and actual machine hours are 50,000.

$6.00 per machine hour

What is the difference between the budgeted and the actual manufacturing overhead using job costing

A)$2.75

B)$2.20

C)$0.50

D)$2.25