direct materials and direct manufacturing Donna Corporation manufactures custom cabinets for kitchens. It uses a normal costing system with two direct cost categories labor--and one indirect cost pool, manufacturing overhead costs It provides the following information for 2017 Click the icon to view the information for 2017) Read the requirement Begin by calculating the budgeted Indirect cost rate. Select the formula and then calculate the rate (Assume the cost allocation base is direct labor hours) Budgeted manufacturing overhead costs Budgeted labor hours Budgeted indirect cost rate Budgeted manufacturing overhead costs Budgeted direct manufacturing labor-hours Actual manufacturing overhead costs Actual direct manufacturing labor-hours 960,000 32,000 hours 992,000 31,000 hours Calculate the total manufacturing costs of the 32 Berndale Drive job using normal costing based on the following information: 3,500 Actual direct materials cost Actual direct manufacturing labor Actual direct manufacturing labor rate 160 hours 20 per hour