Compute pre-determined overhead rate under job order costing and determine the elements of manufacturing costs that are included in the Work in process Inventory, Finished Goods Inventory, and Cost of Goods Sold accounts.

Numerator: Actual manufacturing overhead ; Denominator: Actual machine-hours

Numerator: Actual manufacturing overhead ; Denominator: Estimated machine-hours

Numerator: Estimated manufacturing overhead ; Denominator: Actual machine-hours

Numerator: Estimated manufacturing overhead ; Denominator: Estimated machine-hours