Give the product for the following reaction. 
Definitions:
Plantwide Overhead Rate
A single overhead absorption rate used throughout a manufacturing facility to allocate overhead costs to products.
Volume-Based Measures
Metrics that quantify outcomes or activities based on the amount or volume of production, sales, or other business operations.
Activity Rate
A ratio used to allocate costs to products or services based on the activities that are required to produce them.
Cost Pool
A grouping of individual costs in accounting, typically by department or service center, from which costs are allocated to products or services based on a relevant allocation base.
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