Which of the following is true about the predetermined overhead rate a company used to apply overhead to Job XYZ?

	A.	The rate is used to estimate the number of direct labor hours traced to Job XYZ
	B.	If the rate is based on direct labor hours, the Job Cost Sheet for Job XYZ will report the same number of hours for direct labor and for manufacturing overhead
	C.	The rate is used to compute the actual amount of overhead used by Job XYZ
	D.	If the rate is based on machine hours, overhead is applied to Job XYZ by multiplying direct labor hours by machine hours