The company has 3 activity centres and applies overhead using predertermined overhead rates for eacy activity centre. Estimated costs and activities for the current year are presented below Activities Estimated overhead cost Expected activity 1 18,000 1,200.00 2 p 57,600 2,400.00 3 97,200 3,600.00 Actual cost and activities for the current year were as follows:4 Activities Actual overhead cost Actual activity 1 p 19,500 1,250.00 2 65,000 2,500.00 3 90,000 3,750.00