例 1.Actual manufacturing overhead costs of $65,100 are more than the budgeted amount of $60,000. 2.Actual machine-hours of 2,480 are more than the budgeted amount of 2,400 hours. 3.manufacturing overhead allocated are$62,000(@$25x2,480) (60,000÷2400=25)例 1.Actual manufacturing overhead costs of $65,100 are more than the budgeted amount of $60,000. 2.Actual machine-hours of 2,480 are more than the budgeted amount of 2,400 hours. 3. manufacturing overhead allocated are$62,000(@$25x2,480) (60,000÷2400＝25)