A predetermined overhead rate includes: Multiple Choice the actual total amount of the allocation base in the denominator. the fixed portion of the estimated manufacturing overhead cost in the denominator. the fixed portion of the actual manufacturing overhead cost in the denominator. the estimated total amount of the allocation base in the denominator. A unit product cost includes: Multiple Choice Actual direct material cost used by the job. Estimated direct material cost used by the job. Estimated direct labor cost used by the job. Actual manufacturing overhead cost used by the job. Assume (1) estimated fixed manufacturing overhead for the coming period of $202,000, (2) estimated variable manufacturing overhead of $2.00 per direct labor hour, and (3) estimated direct labor-hours to be worked in the coming period of 55,000 hours. The predetermined plantwide overhead rate for the period is closest to: Multiple Choice $5.96. $5.64. $5.91. $5.67