In a predetermined overhead rate in a job-order costing system that is based on machine-hours, which of the following would be used in the numerator and denominator? Numerator Denominator A) Actual manufacturing overhead Actual machine-hours B) Actual manufacturing overhead Estimated machine-hours C) Estimated manufacturing overhead Actual machine-hours D) Estimated manufacturing overhead Estimated machine-hours a. A) b. B) c. C) d. D)