Propose a mechanism for the following reaction: 
Definitions:
Unadjusted Cost
refers to the original cost of an asset or expense without any adjustments for depreciation, amortization, or impairments.
Job-Order Costing
A cost allocation system used to assign production costs to individual products or batches, useful in manufacturing environments with customized orders.
Goods Sold
Refers to the products that have been sold and delivered to customers during a specific period.
Predetermined Overhead Rate
A rate used to apply manufacturing overhead to products, calculated at the beginning of the period based on estimated costs and activity levels.
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