Young Company expected to incur $12,000 in manufacturing overhead costs and use 4,000 machine hours for the year. Actual manufacturing overhead was $9,900 and the company used 4,350 machine hours. 9. Calculate the predetermined overhead allocation rate using machine hours as the allocation base. 10. How much manufacturing overhead was allocated during the year? 9. Calculate the predetermined overhead allocation rate using machine hours as the allocation base. = Predetermined overhead allocation rate per machine hour