1 - Destin Products uses a job-costing system with two direct-cost categories (direct materials and direct manufacturing labor) and one manufacturing overhead cost pool. Destin allocates manufacturing overhead costs using direct manufacturing labor costs. Destin provides the following information: 5 Direct material costs Direct manufacturing labor costs Manufacturing overhead costs Budget for 2017 Actual Results for 2017 2,100,000 $ 2,050,000 1,500,000 1,420,000 2.775.000 2.911,000 At the end of 2017, compute the under-or overallocated manufacturing overhead under normal costing. a) 288000 b) 292000 C) 262000 d) 284000