For 2018, Franklin Manufacturing uses machine - hours as the only overhead cost-allocation base. The estimated manufacturing overhead costs are $360,000 and estimated machine hours are 50,000. The actual manufacturing overhead costs are $180,000 and actual machine hours are 60,000 Using job costing, the 2018 budgeted manufacturing overhead rate is (Round the final answer to the nearest cent.) O A $9.60 per machine - hour O B. $7.20 per machine-hour SOC. $8,00 per machine - hour OD. $6.00 per machine-hour