Fill in the blanks. For the first three items, you will fill in the blanks from these options: allocate, estimate, actual, equally divide, guesstimate, sales price, return policy, random array, sales forecast, actual allocation base, estimated allocation base, actual MOH, estimated MOH. 1. Because manufacturing overhead costs are difficult or impossible to trace to a particular job, we have to the MOH to jobs. 2. We have to estimate the allocation base and the total manufacturing overhead costs in advance in order to be able to determine a 3. The predetermine overhead rate is calculated by taking and dividing it by 4. Estimated MOH is $50,000, actual MOH is $45,000, estimated allocation base is 20,000 machine hours, actual allocation base is 22,000 machine hours. Calculate the predetermined overhead rate to 2 decimal places. $ per machine hour.