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What is horticulture,and how it is different from agriculture?
Beginning of the Year
Refers to the start of a fiscal or calendar year, marking the time frame used for financial and operational planning and analysis.
Predetermined Overhead Rate
A rate calculated before a period begins, used to assign manufacturing overhead costs to products based on a relevant activity base.
Manufacturing Overhead Applied
The portion of manufacturing overhead costs allocated to each unit of production based on a predetermined rate.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including materials, labor, and manufacturing overhead.
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