LIMKOKWING UNIVERSITY Illustration 1 Actual costing, normal costing, accoun d. Actual costing, normal costing ead, ring overhead, normal costing, accounting for Destin Products uses a job-costing system w categories (job-costing system with two direct-cost one manufacturing overhead cost pool. D (direct materials and direct man ufacturing labor) and estin 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 for 2009 Direct material costs Direct manufacturing labor costs Manufacturing overhead costs $1,900,000 1,450,000 2,755,000 LIMKOKWING UNIVERSITY Illustration 1 Actual costing, normal costing, accoun d. Actual costing, normal costing ead, ring overhead, normal costing, accounting for Destin Products uses a job-costing system w categories (job-costing system with two direct-cost one manufacturing overhead cost pool. D (direct materials and direct man ufacturing labor) and estin 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 for 2009 Direct material costs Direct manufacturing labor costs Manufacturing overhead costs $1,900,000 1,450,000 2,755,000