As we have discussed, the job-cost record for each individual job in the subsidiary ledger is debited by the actual cost of direct materials and direct manufacturing labor used by individual jobs. In Robinson’s normal-costing system, the job-cost record for each individual job in the subsidiary ledger is also debited for manufacturing overhead allocated based on the budgeted manufacturing overhead rate times the actual direct manufacturing labor-hours used in that job. For example, the job-cost record for Job WPP 298 (Exhibit 4-9, Panel A) shows Manufacturing Overhead Allocated of $3,520 (the budgeted rate of $40 per actual direct manufacturing labor-hours used). For the 2,000 actual direct manufacturing labor-hours used for all jobs in February 2020, the total manufacturing overhead allocated equals $40 per direct manufacturing .