4-17 Actual costing, normal costing, accounting for manufacturing overhead. 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:

I only need 3 and 4. i already answered 1 and 2

Budget for 2014 Actual Results for 2014

Direct material costs $2,000,000 $1,900,000

Direct manufacturing labor costs 1,500,000 1,450,000

Manufacturing overhead costs 2,700,000 2,755,000

1. Compute the actual and budgeted manufacturing overhead rates for 2014.

2. During March, the job-cost record for Job 626 contained the following information:

Direct materials used $40,000

Direct manufacturing labor costs $30,000

Compute the cost of Job 626 using (a) actual costing and (b) normal costing.

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

4. Why might managers at Destin Products prefer to use normal costing?

please show work and thank you in advance