Normal costing and accounting for manufacturing overhead problem Destin Produces uses a job-costing system with two direct cost categories (direct materials and direct labor) and one manufacturing overhead cost pool. Destin allocates manufacturing overhead costs using direct labor costs. Destin provides the following information: Direct material costs budgeted for 2014 is $2,000,000 Direct labor costs budgeted for 2014 is $1,000,000 Manufacturing overhead cost budgeted for 2014 is $2,000,000 Compute the budgeted manufacturing overhead rate for 2014 During March, the job-cost recorded for Job 626 contained the following information Compute the total cost of job 626 using normal costing. If Destin used "actual costing" instead of normal costing" would the company end up with the same result of the cost for Job 626? Why or why not