What is the most likely product of the following reaction? 
Definitions:
Forming Department
The Forming Department is a sector within a manufacturing process where raw materials are shaped or formed into parts for further assembly or production.
Predetermined Overhead Rate
A rate calculated before the accounting period begins, used to allocate manufacturing overhead costs to individual units of production based on a specific activity, such as machine hours or labor hours.
Job-Order Costing System
A cost accounting system that assigns manufacturing costs to each product, allowing detailed tracking of expenditures.
Direct Labor-Hours
The total hours of labor work directly on manufacturing a product or providing a service, often used in costing and pricing decisions.
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