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A. Predetermined factory overhead rate times estimated activity base. A. Jan 15 Work in Process 1,875 Cash 1,875 b. Jan 15 Work in Process 1,250 Raw Material Inventory 1,250 c. Jan 15 Work in Process 1,875 Raw Material Inventory 1,875 d. Jan 15 Work in Process 1,250 Cash 1,250 ANS: C DIF: Moderate OBJ: 19-02 NAT: AACSB Analytic | IMA-Cost Management 64. Which of the following represents the factory overhead applied to a product? A. Predetermined factory overhead rate times estimated activity base. B. Actual factory overhead rate times estimated activity base. C. Predetermined factory overhead rate times actual activity base. D. Actual factory overhead rate times actual activity base. ANS: C DIF: Moderate OBJ: 19-02 NAT: AACSB Analytic | IMA-Cost Management 65. Which of the following is the correct formula to calculate the predetermined factory overhead rate? A. Estimate total factory overhead costs divided by estimated activity base. B. Actual total factory overhead costs divid