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Fill in the blank with one of the words or phrases listed below.  matrix consistent system of equations triple  solution inconsistent element  column \begin{array} { l } \text { matrix consistent system of equations triple } \\\text { solution inconsistent element } \\\text { column }\end{array}
-Two or more linear equations in two variables form a(n) .


Definitions:

Overhead Rate

The amount of indirect costs allocated to cost objects, calculated by dividing total overhead costs by an allocation base.

Machine-Hours

A gauge of output or activity in production, measured by the operating hours of machinery.

Manufacturing Departments

Specific areas within a manufacturing facility where distinct processes or tasks are carried out in the production of goods.

Manufacturing Overhead

All indirect costs associated with the manufacturing process, including utilities, rent, and maintenance of equipment.

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