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_______ is the database function used to total values in a table.
Machine-Hours
A metric indicating the cumulative operational duration of machinery within a specified time frame, often utilized in calculating overhead rates.
Predetermined Overhead Rate
A rate calculated before the period begins by dividing the estimated total overhead costs by an estimated allocation base, used to assign overhead costs to products or job orders.
Manufacturing Cost
The total expense incurred in the process of producing goods, including raw materials, labor, and overhead.
Predetermined Overhead Rate
A rate used to allocate estimated overhead costs to specific products or job orders based on a preselected activity base.
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