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The first three steps to allocating manufacturing overhead are taken before the year begins and include all of the following except A. estimating total manufacturing overhead costs for the coming year. B. calculating the predetermined manufacturing overhead rate. C. selecting an allocation base and estimating the total amount that will be used during the year. D. allocating some manufacturing overhead to each individual job.

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Answer: D. Allocating some manufacturing overhead to each individual job

Step-by-step explanation:

The first three steps to allocating manufacturing overhead are taken before the year begins does not involve allocating some manufacturing overhead to each individual job as this would affect the manufacturing process.

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