26.) Why do companies use predetermined overhead rates rather than actual manufacturing overhead costs to apply overhead to jobs? 27.) What factors should be considered in selecting a base to be used in computing the predetermined overhead rate? 28.) If a company fully allocates all of its overhead costs to jobs, does this gurantee that a profit will be earned for the period? 29.) What account is credited when overhead cost is applied to work in process? Would you expect the amount applied for a period to equal the actual overhead costs of the period? Why or why not