Question: In developing a predetermined factory overhead application rate for use in a process costing system, which of the following could be used in the numerator

In developing a predetermined factory overhead application rate for use in a process costing system, which of the following could be used in the numerator and denominator?
Numerator
Denominator
A.
Estimated factory overhead
Estimated machine hours
B.
Actual factory overhead
Estimated machine hours
C.
Estimated factory overhead
Actual machine hours
D.
Actual factory overhead
Actual machine hours

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