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: $ Direct material costs Direct manufacturing labor costs Manufacturing overhead costs Budget for 2017 Actual Results for 2017 2,300,000 $ 2.225.000 1,500,000 1,450,000 2,775,000 2,972,500 At the end of 2017, compute the under-or overallocated manufacturing overhead under normal costing. 292500 290000 295000 d) 288000