Predict the product of the following reaction. 
Definitions:
Round Calculations
The process of adjusting numerical values to a specified degree of precision, often used in financial and statistical analysis to simplify figures.
Machine-Hours
A measure of production time, quantifying the hours a machine is operated in the manufacturing of a good.
Activity Rate
The activity rate is a cost accounting term that refers to the rate at which indirect costs are allocated to products or services based on specific activities.
Activity-Based Costing
An accounting method that assigns costs to products or services based on the activities and resources used in the production or delivery process.
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