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A system controlling automated vehicles and the database behind the Affordable Care Act are examples of
Predetermined Overhead Rate
A rate calculated at the beginning of a period by dividing estimated total overhead costs by an estimated allocation base, used to assign overhead costs to products or services.
Machine-Hours
An indicator of the amount of work produced or activity level, determined by how many hours equipment is running.
Plantwide Predetermined Overhead Rate
A single overhead rate calculated by dividing total estimated manufacturing overhead costs by an estimated allocation base for the entire factory, often used in simpler costing systems.
Job-Order Costing System
An accounting system that assigns costs to specific jobs or batches of goods, typically used in manufacturing or service industries where each job is unique.
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