The rate established prior to the beginning of a period that relates estimated overhead to an allocation factor such as estimated direct labor, and that is used to assign overhead cost to jobs, is the: A. Predetermined overhead allocation rate. B. Overhead variance rate. C. Estimated labor cost rate. D. Chargeable overhead rate. E. Miscellaneous overhead rate. 19. The overhead cost applied to a job during a period is recorded with a credit to Factory Overhead and a debit to: A. Jobs Overhead Expense. B. Cost of Goods Sold. C. Finished Goods Inventory. D. Indirect Labor. E. Work-in-Process Inventory. 20. The amount by which the overhead applied to jobs during a period exceeds the overhead incurred during the period is known as: A. Adjusted overhead. B. Estimated overhead. C. Predetermined overhead. D. Under-applied overhead. E. Over-applied overhead.