The formula for a predetermined overhead rate is\ estimated total allocation base

-:

estimated total manufacturing overhead cost\ estimated total manufacturing overhead cost

-:

estimated total allocation base\ actual total manufacturing overhead cost

-:

actual total allocation base\ actual total allocation base

-:

actual total manufacturing overhead cost

The formula for a predetermined overhead rate is O estimated total allocation base estimated total manufacturing overhead cost O estimated total manufacturing overhead cost estimated total allocation base O actual total manufacturing overhead cost actual total allocation base actual total allocation base actual total manufacturing overhead cost