An allocated portion of fixed manufacturing overhead is included in product costs under which of the following? 
Definitions:
Market Price
The price at which a good or service can be bought or sold in the open market, determined by supply and demand.
Fishing Costs
Expenses incurred in the process of catching fish, including equipment, labor, and fuel costs.
Total Fertility Rate
The total number of offspring a woman is predicted to give birth to during her lifetime, based on existing age-related fertility trends.
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