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The Formula for Computing the Predetermined Overhead Rate Is:Predetermined Overhead

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The formula for computing the predetermined overhead rate is:Predetermined overhead rate = Estimated total amount of the allocation base÷ Estimated total manufacturing overhead cost


Definitions:

Intrinsic Motivation

The drive to perform an activity for its inherent satisfaction rather than for some separable consequence.

Systematic Desensitization

A behavioral therapy technique used to reduce phobias and anxiety through gradual exposure to the feared object or situation combined with relaxation exercises.

Positive Reinforcement

A term from reinforcement theory, positive reinforcement refers to the situation in which a behavior is followed by positive consequences and thus is likely to be repeated.

Punishment

The imposition of a penalty or consequence as a result of a person's actions or behaviors, intended to reduce or eliminate those behaviors.

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