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Darwin's theory of natural selection supported the physical adaptation theory.
Predetermined Overhead Rate
An allocated rate used to apply manufacturing overhead to products or job orders, estimated at the start of an accounting period.
Job-Order Costing
A costing system used to accumulate costs for individual jobs or orders, typically used when products or services are distinct and customized.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate estimated overhead costs to products or job orders based on a selected activity base.
Automated Jointer
A machine tool used in woodworking that automatically creates a flat surface along the length of a board or piece of lumber.
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