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16. The pre-determined overhead rate is A. Equal to total overhead cost (estimate) divided by the total allocation base or cost driver (actual). B.

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16. The pre-determined overhead rate is A. Equal to total overhead cost (estimate) divided by the total allocation base or cost driver (actual). B. Expected to be inaccurate. C. Used to calculate the credit side of the WIP account. D. The ratio of cost driver divided by total estimated cost.

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