Q$10.$

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:

$\backslash$table$[[,$Budget for $2014,$Actual Results for $2014$