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12. The predetermined overhead allocation rate is the rate used to A) assign direct material costs to jobs B) allocate actual manufacturing overhead costs incurred during a period C) allocate estimated manufacturing overhead costs to jobs D) trace manufacturing and non-manufacturing costs to jobs 13. The predetermined overhead allocation rate is calculated by dividing. A) the total estimated overhead costs by total number of days in a year B) the estimated amount of cost driver by actual total overhead costs C) the actual overhead costs by actual amount of the cost driver or allocation base D) the estimated overhead costs by total estimated quantity of the overhead allocation base