Dimopoulos Pools manufactures swimming pool equipment.

	Estimated manufacturing		Estimated quantity		Predetermined			Allocated
	overhead costs		of allocation base		overhead rate			overhead
Direct labor hours	$1,300,000		50,000		$26.00 per DL hour			$1,357,200
Direct labor cost	$1,300,000		$1,000,000		130% of DL cost			$1,332,500
Machine hours	$1,300,000		65,000		$20.00 per MH			$1,276,000

Determine the total overallocation or underallocation of manufacturing overhead during the year in the following independent situations. Actual manufacturing costs for the year for Dimopoulos Pools totaled$1,325000.

1.	Assume that the company used direct labor hours as the allocation base.
2.	Assume that the company used the direct labor cost as the allocation base.
3.	Assume that the company used machine hours as the allocation base.
4.	Were there any situations in which jobs were costed correctly? If not, when were they overcosted? When were they undercosted?