LO3. How do overhead costs flow through the job order costing system? a) When journalizing for actual overhead costs, the debit entry is to b) What are three examples of cost drivers: i) 11) 111) c) If total estimated overhead costs are $100,000 and estimated machine hours are 200,000 hours, what is the predetermined overhead allocation rate? d) If the predetermined overhead allocation rate is $2.00 per machine hour and the actual machine usage for job 21 is 30 machine hours, what is the allocated manufacturing overhead cost for job 21?