Which of the following correctly identifies normal balances of accounts? 
Definitions:
Total Job Cost
The complete cost associated with a specific job or project, including materials, labor, and overhead.
Predetermined Overhead Rate
The rate used to allocate manufacturing overhead to individual products or job orders, calculated before the period begins based on estimated costs and activity levels.
Machine-Hours
A measure of production time, indicating the total hours that machines have been operating during a given period.
Fixed Manufacturing Overhead
The total of all costs that remain constant regardless of the level of production within a certain range.
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