Which one of the following is the most reactive Michael acceptor? 
Definitions:
Unit Product Cost
The calculated expense for producing a single unit, taking into account all costs of production from raw materials to finished goods.
Unit Product Cost
The total cost, including materials, labor, and overhead, to produce a single unit of a product.
Activity-Based Costing
Activity-based costing is a method of assigning indirect costs to products and services based on the activities they require.
Predetermined Overhead Rate
A calculated rate used to allocate manufacturing overhead costs to products based on a certain activity base like labor hours or machine hours.
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