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All are tips for teachers described in the text EXCEPT:
Predetermined Overhead Rate
A rate used to allocate estimated overhead costs to products or job orders, calculated before the period begins.
Machine-hours
A measure of production output based on the number of hours machines are operated.
Job-order Costing
A cost accounting system that assigns manufacturing costs to an individual product or batches of products, often used when products are distinct or made to order.
Machine-hours
A measure of production time, indicating the number of hours that machines are operational in the manufacturing process.
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