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The value of goods imported into France exceeds the value of French exports.This indicates that France:
Job-Order Costing System
An accounting method that assigns costs to specific production batches or jobs, used for customized orders.
Predetermined Overhead Rate
An estimated rate used to apply manufacturing overhead to products or job orders, based on a related activity base such as machine hours or direct labor hours.
Variable Manufacturing Overhead
Costs that vary with the level of production output, such as utilities for machinery, that are associated with the manufacturing process.
Direct Labor-Hours
The measure of the amount of time workers spend directly producing goods or services, important in calculating labor expenses and production efficiency.
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