IMKOKWIN IV Illustration 1 al costing, normal costing, accounting for manufacturing ad. Actual costing, normal costing, accounting for manufacturing overhead. 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 2009 $2,000,000 1,500,000 2,700,000 Actual Results Direct material costs Direct manufacturing labor costs Manufacturing overhead costs for 2009 $1,900,000 1,450,000 2,755,000 BBA1134