2 - Destin Products uses a job-costing system with two direct-cost categories (direct materials and direct manufacturing labor) and one manufacturing overhead costpool. Destin allocates manufacturing overhead costs using direct manufacturing labor costs. Destin provides the following information: Direct material costs Direct manufacturing labor costs Manufacturing overhead costs Budget for 2017 Actual Results for 2017 2,150,000 $ 2,100,000 1,550,000 1,470,000 2,945,000 2,940,000 At the end of 2017, compute the under-or overallocated manufacturing overhead under normal costing. a) 145000 b) 147000 C) 150000 d) 148000 Bo brak