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In a predetermined overhead rate in a job-order costing system that is based on machine-hours, which of the following would be used in the numerator and denominator?

Numerator Denominator

A) Actual manufacturing overhead Actual machine-hours
B) Actual manufacturing overhead Estimated machine-hours
C) Estimated manufacturing overhead Actual machine-hours
D) Estimated manufacturing overhead Estimated machine-hours

Operation Management, Management Studies

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