(3) 4 Allocating manufacturing overhead [15-20 min] Brooks Foundry uses a predetermined manufacturing overhead rate to alloci head to individual jobs, based on the machine hours required. At the begi 2012, the company expected to incur the following: At the end of 2012, the company had actually incurred: ments 1. Compute Brooks' predetermined manufacturing overhead rate. 2. Prepare the journal entry to allocate manufacturing overhead