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Describe the foundation of the Tokugawa state, be sure to highlight the role of key individuals, and discuss its main underpinnings.
Job Order Cost System
An accounting system that accumulates costs by individual jobs or batches rather than processes.
Manufacturing Overhead Applied
The portion of manufacturing overhead costs assigned to individual cost objects based on a predetermined rate or method.
Total Manufacturing Costs
The sum of all costs directly involved in the production of goods, including raw materials, labor, and overhead.
Predetermined Overhead Rate
A rate used to apply manufacturing overhead to products or job orders, calculated before the period begins based on estimated costs and activity levels.
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