A predetermined overhead rate is calculated by dividing: Multiple Choice actual manufacturing overhead cost by estimated total cost driver. estimated total cost driver by estimated manufacturing overhead cost. estimated manufacturing overhead cost by actual total cost driver. O estimated manufacturing overhead cost by estimated total cost driver. Manufacturing overhead was estimated to be $459,800 for the year along with 20,900 direct labor hours. Actual manufacturing overhead was $439,945, and actual labor hours were 21,200. The amount of manufacturing overhead applied to production would be: Multiple Choice $439,945. $466,400. O $449,350. $545,900