QUESTION 25 The rate established at the beginning of a period that uses estimated overhead and an allocation factor such as estimated direct labor, and that is used to assign overhead cost to jobs, is the: Predetermined overhead rate. Overhead variance rate. Estimated labor cost rate. Chargeable overhead rate. Miscellaneous overhead rate. QUESTION 26 A system of accounting for production operations that produces timely information about inventories and manufacturing costs per unit of product is a: Finished goods accounting system. General accounting system. Manufacturing accounting system. Cost accounting system. Production accounting system