Which of thefollowing is the correct formula to compute the predeterminedoverhead rate?
A.	Estimated total units in the allocation basedivided by estimated total manufacturing overhead costs.
B.	Estimated total manufacturing overhead costsdivided by estimated total units in the allocation base.
C.	Actual total manufacturing overhead costs dividedby estimated total units in the allocation base.
D.	Estimated total manufacturing overhead costsdivided by actual total units in the allocation base.