dustin products uses a job costing system with two direct cost categories (direct materials and direct manufacturing labour) and one manufacturing overhrad cost pool dustin allocates manufacturing overhead costs using direct manufacturing labour costs dustin provides the following information at the end of the year compute the underallocated and overallocated manuafcturing overhead under dustins normal costing system .why is there no underallocated or overallocated overhead under dustins actual costing system first calculate the underallocated manuafcturing overhead under dustin normal costing system