Robinson Corporation manufactures custom cabinets for kitchens. It uses an actual costing system with two direct cost categorieslong dashdirect materials and direct manufacturing laborlong dashand one​ indirect-cost pool, manufacturing overhead costs. It provides the following information for 2017.Budgeted manufacturing overhead costs$924,000Budgeted direct manufacturing labor-hours33,000hoursActual manufacturing overhead costs$1,176,000Actual direct manufacturing labor-hours28,000hoursCalculate the cost of the 32 Rooney Drive job using actual costing based on the following​ information:Actual direct materials cost$3,800Actual direct manufacturing labor140hoursActual direct manufacturing labor rate$19per hourBegin by calculating the actual manufacturing overhead rate.

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