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7. Total estimated overhead costs for the year is P1,000,000, total estimated activity level for the year is 20,000 direct labor hours, actual total direct labor hours is 19,000, actual cost of direct labor is P1,520,000, actual cost of direct materials used is P980,000, and actual manufacturing overhead cost is P1,020,000. a. What is the predetermined overhead rate? b. How much is applied manufacturing overhead cost? C. How much is total manufacturing costs based on actual cost system? d. How much is total manufacturing costs based on normal cost system