For 2021, Plus Manufacturing uses machine-hours as the only overhead cost-allocation base. The budgeted manufacturing overhead costs are $600,000 and budgeted machine hours are 15,000. The actual manufacturing overhead costs are $700,000 and actual machine hours are 20,000. a. How much is the Budgeted Manufacturing overhead rate? (10 points) $ per machine hour b. How much is the manufacturing overhead over-under allocated? (10 points) $