required: job costing and normal costing

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