20) One of the main reasons companies calculate a pre-determined overhead rate to send costs to the factory is: 1) To smooth out per unit cost due to changes in production 11) Increase net income III) Decrease net income to save on taxes IV) The company won't know actual overhead costs until end of the year O II and Ill only I and Il only O I and IV only II and IV only O III and IV only all (1 through IV) are good reasons to calculate a pre-determined overhead rate O I, II and IV only O I and III only