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Apply the distributive property to remove the parentheses, then simplify each side before using the addition property of equality. Then find the solution for the equation.
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Predetermined Overhead Rate
A rate used to allocate manufacturing overhead to individual products or jobs, based on a certain activity, such as direct labor hours or machine hours.
Direct Labor-Hours
The total time spent by workers directly involved in the manufacturing process.
Unit Product Cost
The total cost (direct materials, direct labor, and overhead) to produce a single unit of a product.
Predetermined Overhead Rate
A rate calculated before the accounting period begins, used to apply manufacturing overhead costs to products based on a specific activity base.
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