Under job order costing, the departmental predetermined overhead rate equals: O Estimated total departmental overhead divided by the number of months in the period Actual total overhead incurred by the department for the period divided by the actual direct labor hours used by the department in the period Actual total overhead incurred by the department minus the total overhead that was estimated for the department O Estimated total overhead incurred by the department multiplied by the estimated activity level for the period Total overhead estimated for the department divided by the estimated activity level for the department for the period Under job order costing, overhead variance is over-applied if: O actual overhead is greater than applied overhead O estimated overhead is greater than actual overhead O applied overhead is greater than total manufacturing costs O actual overhead is less than applied overhead O None of the above Manufacturing overhead (MOH) costs and direct labor hours used in production at CRM Corp. for the 9-month period ending November 2020 are listed below: Direct Labor Hours Total MOH Cost $54,384 March 3,627 April 3,588 $53,980 May 3,637 $54,453 June 3.638 $54.491 July 3,570 $53,800 $54,196 August 3,611 September 3,644 October 3,609 $54,750 $54,181 November 3,670 $54,700 MOH cost is a mixed cost that depends on the number of direct labor hours used in production. Using the high-low method, what would be the total forecasted MOH cost for December 2020 if CRM expects to use 3,600 direct labor hours in December 2020. $53,990 O $53,850 $53,970 $54,070 None of the above