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when is the predetermined manufacturing overhead rate computed
A pre-determined overhead rate is the rate used to apply manufacturing overhead to work-in-process inventory. The pre-determined overhead rate is calculated before the period begins.
how is the pre-determined overhead rate computed
The first step of the pre-determined overhead rate is to estimate the amount of the activity base that will be required to support operations in the upcoming period.
what is the second step of the pre-determined overhead rate after estimating the amount of the activity base that will be required to support operations in the upcoming period
The second step of the pre-determined overhead rate is to estimate the total manufacturing cost at that level of activity.

Question: what is the third step
Self-contained rewrite: what is the third step of the pre-determined overhead rate after estimating the total manufacturing cost at that level of activity