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: Budget for 2017 Actual Results for 2017 Direct material costs $ 2,100,000 $ 2,050,000 Direct manufacturing labor costs 1,500,000 1,420,000 Manufacturing overhead costs 2,775,000 2,911,000 At the end of 2017, compute the under- or overallocated manufacturing overhead under normal costing. 288000 292000 262000 d) 284000