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The Behavior Phase is considered to be between the 1940s and 1960s.
Customizing Department
A specialized department within an organization that tailors products or services to meet specific customer requirements.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate overhead costs to products based on a certain basis such as labor hours or machine hours.
Job-Order Costing
A costing system used to accumulate costs of manufacturing a job or batch, where each job or batch has its distinct characteristics.
Predetermined Overhead Rate
This rate is calculated before a period begins and is used to apply overhead costs to products based on a selected activity base.
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