2a) The denominator in a predetermined overhead rate is usually

	a.	estimated activity level.
	b.	actual overhead costs.
	c.	estimated overhead costs.
	d.	actual activity level.

2b)

Which one of the following is a major purpose of cost accounting?

	a.	To allocate overhead costs to jobs.
	b.	To provide gross profit rates to managers.
	c.	To measure, record, and report product costs.
	d.	To classify all costs as direct or indirect.