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In the cost formula ( Y = a + bX ) that is used to estimate the total manufacturing overhead cost for a given period,

In the cost formula (Y = a + bX) that is used to estimate the total manufacturing overhead cost for a given period, the letter a refers to the estimated _________blank.
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total manufacturing overhead cost
total fixed manufacturing overhead cost
variable manufacturing overhead cost per unit of the allocation base
total amount of the allocation base

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