I have an exam ,please answer the required showing all explanation required. don't add answers alone

Destin Products uses ajob-costing system with two direct-cost categories (direct materials and direct manufacturing labor) andone manufacturing overhead cost pool. Destin allocates manufacturing overhead costs using direct manufacturing labor costs. Destin provides the following information: Budget for 2011 Actual Results for 2011 Direct material costs $2,000,000 $1,900,000 Direct manufacturing labor costs 1,500,000 1,450,000 Manufacturing overhead costs 2,700,000 2,755,000 1. Compute the actual and budgeted manufacturing overhead rates for 2011. 2. During March, the job-cost record for Job 626 contained the following information. Direct materials used $40,000 Direct manufacturing labor costs $30,000 Compute the cost of Job 626 using (a) actual costing and (b) normal costing. 3. At the end of 2011, compute the under- or overallocated manufacturing overhead under normal costing. Why is there no under- or overallocated overhead under actual costing