The predetermined overhead allocation rate usually turns out to be inaccurate, requiring the Manufacturing Overhead account to be adjusted at the end of the accounting period. Why don't accountants just use the actual manufacturing overhead rate

Requirement 3. Prepare the journal entry to adjust for underallocated or overallocated overhead. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Requirement 4. The predetermined overhead allocation rate usually turns out to be inaccurate, requiring the Manufacturing Overhead account to be adjusted at the end of the accounting period. Why don't accountants just use the actual manufacturing overhead rate? The actual manufacturing overhead rate is Managers need to make decisions Accountant use predetermined overhead allocation rates to give managers product cost information when they need it- Requirement 3. Prepare the journal entry to adjust for underallocated or overallocated overhead. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Requirement 4. The predetermined overhead allocation rate usually turns out to be inaccurate, requiring the Manufacturing Overhead account to be adjusted at the end of the accounting period. Why don't accountants just use the actual manufacturing overhead rate? The actual manufacturing overhead rate is Managers need to make decisions Accountant use predetermined overhead allocation rates to give managers product cost information when they need it