an estimated overhead Asadi Company uses a job costing allocation rate ompany uses a job costing system and allocates overhead usn is as follow s: Estimated $166,500 50,000 Actual $165,000 60,000 Manufacturing overhead Direct labor hours The estimated overhead allocation rate for 20x5 was a. $2.75 b. $3.30 c. $3.33 d. $2.76 5. 6. The overhead allocated to work-in-process during 20x5 before the year-end ad d adjustment was a. $199,800 b. $165,000 c. $166,500 d. $198,000 7. The amount of over- or underapplied overhead for 20x5 was a. $1,500 underapplied b. $3,000 underapplied c. $1,500 overapplied d. $34,800 overapplied