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The causative agents of bubonic plague, which killed 100 million people during the 14th century, were:
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate overhead costs to products or job orders based on a chosen activity base.
Overapplied Overhead
A situation in cost accounting where the allocated overhead for a period exceeds the actual overhead incurred.
Job Order Cost System
This system is a cost accounting method that assigns costs to specific production batches or jobs, making it easier to track the financial resources spent on each job.
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