UNIVERSITY Illustration 1 Sting, normal costing, accounting for manufacturing Actual costing, normal costing, accounting for manufacturing overhead. Destin Products uses a job-costing sy categories (direct materials and d one manufacturing overhead cost pool. Destin a stem with two direct-cost irect manufacturing labor) and llocates manufacturing overhead costs using direct manufacturing lab or costs. Destin provides the following information Budget for 2009 Actual Results $1,900,000 Direct manufacturing labor costs Manufacturing overhead costs 1,500,000 2,700,000 1,450,000 2,755,000 BBA1134