In a job cost system, when the allocation base used to compute a predetermined overhead rate is direct labor hours, the rate assigns overhead to individual jobs by A multiplying the predetermined overhead rate by the number of direct labor hours actually worked on the job B. dividing actual manufacturing overhead for the period by the number of direct labor hours estimated to be worked on the job oc multiplying the total estimated manufacturing overhead by the number of direct labor hours actually worked on the job op dividing the estimated total manufacturing overhead by the number of direct labor hours actually worked on the job