What are the products of the following reaction? 
Definitions:
Work in Process
Inventory that is in the production process but is not yet completed.
Overapplied
A situation where the allocated amount of indirect costs exceeds the actual amount incurred.
Underapplied
A situation where the applied manufacturing overhead is less than the actual manufacturing overhead incurred, indicating that the costs have not been fully allocated.
Predetermined Overhead Rate
A rate calculated before the accounting period begins, used to allocate overhead costs to products or job orders based on a chosen activity base.
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