=+2 During March, the job-cost record for job 626 contained the following information:

Direct materials used $40 000 Direct manufacturing labour costs $30 000 Calculate the cost of job 626 using:

(a) actual costing and

(b) normal costing.

3 At the end of 2014, calculate the under- or overallocated manufacturing overhead under normal costing. Why is there no underor overallocated overhead under actual costing?