4-17 Sturdy Manufacturing Co. assembled the following cost data for job order #23: Direct manufacturing labor Indirect manufacturing labor Equipment depreciation Other indirect manufacturing costs Direct materials Indirect materials Manufacturing overhead overapplied $80,000 12,000 1,000 1,500 95,000 4,000 2,000 What are the total manufacturing costs for job order #23 if the company uses normal job-order costing? a. $191,500 b. $193,500 c. $194,500 d. $195,500 4-22 Actual costing, normal costing, accounting for manufacturing overhead. Carolin Chemicals produces a range of chemical products for industries on getting bulk orders. It uses a job-costing system to calculate the cost of a particular job. Materials and labors used in the manufacturing process are direct in nature, but manufacturing overhead is allocated to different jobs using direct manufacturing labor costs. Carolin provides the following information Direct material costs Direct manufacturing labor costs Manufacturing overhead costs Budget for 2017 $ 2,750,000 1,830,000 3,294,000 Actual Results for 2017 $3,000,000 2,250,000 3,780,000 Required: 1. Compute the actual and budgeted manufacturing overhead rates for 2017, 2. During March, the job-cost records for Job 635 contained the following information: Direct materials used $73,500 Direct manufacturing labor costs $51,000 Compute the cost of Job 635 using (a) actual costing and (b) normal costing 3. At the end of 2017, compute the under- or overallocated manufacturing overhead under normal costing. Why is there no under-or overallocated overhead under actual costing