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Which of the following replaced the General Agreement on Tariffs and Trade (GATT) ?
Predetermined Overhead Rate
An estimated charge per unit of activity used to allocate manufacturing overhead costs to products, calculated before the accounting period begins based on expected costs and activity levels.
Total Costs Added
The total amount of direct materials, direct labor, and overhead costs incurred during a specific period for the goods produced.
Work in Process
Inventory representing items that have started the production process but are not yet complete, indicating ongoing manufacturing activities.
Finished Goods Inventory
The inventory of completed products that are ready to be sold.
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