(2. LO3) The predetermined overhead rate is used to: Select one: a. Compare actual overhead to estimated overhead applled b. Apply estimated overhesd to jobs in progress c. Record actual overhead included in finished goods imventory d. Apply estimated overhead to cost of goods sold e. none of these is correct. Advances in computerized systems, technological innovation, global i mpetition, and automation have changed the manufacturing environnent drastically by: Select one: a. increasing direct labor costs and increasing overhead costs b. increasing direct labor costs and decreasing overhead costs c. decreasing direct labor costs and decreasing overhead costs d. decreasing direct labor costs and increasing overhead costs e. none of these