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A weak entity must be _____-dependent.
Predetermined Overhead Rate
A rate calculated at the beginning of the period by dividing estimated total overhead costs by an estimated allocation base, used to apply overhead costs to products or services.
Unused Capacity
The portion of a company's production potential that is not being utilized to manufacture goods or provide services.
Estimated Activity
An approximation of the amount of work or level of effort needed for a particular task or project.
Activity at Capacity
The level of operational activity that a company can achieve using its current resources without incurring additional costs.
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