Data Table Estimated manufacturing Estimated quantity Predetermined Allocated overhead costs overhead Direct labor hours $ 1,225,000 $ 1,310,000 of allocation base overhead rate $20.00 per 61,250 DL hour 125% of $ 980,000 DL cost $35.00 per 35,000 MH Direct labor cost $ 1,225,000 $ 1,281,250 Machine hours $ 1,225,000 $ 1,221,500 Print Done Requirements Determine the total overallocation or underallocation of manufacturing overhead during the year in the following independent situations. Actual manufacturing costs for the year for Callahan Pools totaled $1,275,000. 1. 2. 3. Assume that the company used direct labor hours as the allocation base. Assume that the company used the direct labor cost as the allocation base. Assume that the company used machine hours as the allocation base. Were there any situations in which jobs were costed correctly? If not, when were they overcosted? When were they undercosted? 4. Print Done Callahan Pools manufactures swimming pool equipment. (Click the icon to view data.) Read the requirements. 1. Determine the total overallocation or underallocation of manufacturing overhead during the year assuming that the company used direct labor hours as the allocation base. Actual manufacturing costs for the year for Callahan Pools totaled $1,275,000. Determine the total overallocation or underallocation of manufacturing overhead during the year. Manufacturing overhead is by