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An implicit personality theory is:
Unused Capacity
The difference between a company's actual production and its maximum possible production without additional capital investment.
Job-Order Costing
An accounting method that tracks the costs associated with creating a specific product or delivering a specific service, making it possible to calculate the profit on individual jobs.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate overhead costs to products or services based on a selected activity base.
Automated Shaper
A machine tool that operates under programmed control to shape materials.
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