[Solved] The first stage of the Erotic Stimulus Pathway Theory is called excitement. Manufacturing Overhead: Indirect production costs that are not directly tied to the production of goods, such as maintenance and utilities. Departmental Overhead Rates: Rates used to allocate overhead costs to specific departments based on predetermined criteria, often used for cost accounting purposes. Job Cost Sheet: A document that tracks the cost associated with a specific job, including materials, labor, and overhead. Predetermined Overhead Rate: A rate used to allocate manufacturing overhead costs to products or cost objects, calculated before the period begins based on estimated costs and activity levels.