Question - Budgeted variable factory overhead 44,000, budgeted fixed factory overhead 31,000, actual variable factory overhead 45,000, actual fixed factory overhead 35000, budgeted direct labor hours 20000, budgeted labor dollars 100,000, budgeted machine hours 40000, actual direct labor hours 21000, actual labor dollars 110,460, actual machine hours 37460, direct materials used 300,000, find budgeted overhead rate base on direct labor dollars, find actual manufacturing costs, over or under allocated using budgeted costing based on direct labor dollars, find net income before over and under allocated adjustment.