Callahan Aquatics manufactures swimming pool equipment. Determine the total overallocation or underallocation of manufacturing overhead during the year. Actual manufacturing costs for the year totalled $2,700,000. E: (Click the icon to view data.) i Data Table ley overcosted? When were they suming that Callahan used the Manufacturing Total manufacturing overhead rate Actual use overhead allocated Direct labour hours $ 67 39,700 $ 2,659,900 Direct labour dollars 208% $1,230,400 $ 2,559,232 Machine hours $ 83 38,550 $ 3,199,650 suming that Callahan used Print Done 4. Were there any situations in which jobs were costed correctly? If not, when were they overcosted? When were they undercosted? In Callahan's particular case, using direct labour hours as an allocation base overcosted the jobs by 40100 and was the best choice. Using direct labour cost as an allocation was the second best option, causing jobs to be undercosted by $ 140768 during the year. Using machine hours led to the least accurate allocation because jobs were overcosted by a total of $ 499650