Questions $3$ to $5$ are based on the following data:

Assume that a company uses a job$-$costing system with direct materials, direct manufacturing labor, and one manufacturing overhead cost pool. The company allocates the manufacturing overhead costs using direct manufacturing labor hours.

The following information is available for the year $2012$:

Budgeted

Actual

Direct material costs

$$5,000$

$$4,800$

Direct manufacturing labor costs

$$3,500$

$$3,400$

Manufacturing overhead costs

$$4,200$

$$4,100$

Direct manufacturing labor hours

$200$

$180$

$3.$ What is the budgeted manufacturing overhead rate of the year $2012?$

a$.$ $$21\mathrm{.}00$

b$.$ $$22\mathrm{.}78$

c$.$ $$23\mathrm{.}20$

d$.$ $$20\mathrm{.}20$

$4.$ What is the actual manufacturing overhead rate of the year $2012?$

a$.$ $$21\mathrm{.}00$

b$.$ $$22\mathrm{.}78$

c$.$ $$23\mathrm{.}20$

d$.$ $$20\mathrm{.}20$

$5.$ If the actual direct manufacturing labor hours were $40$ hours, calculate the total manufacturing costs of the job as per normal costing.

a$.$ $$12,300$

b$.$ $$8,500$

c$.$ $$9,340$

d$.$ $$9,311$