Which of the following is most likely to be the first step in the general mechanism for electrophilic substitution reactions? 
Definitions:
Predetermined Overhead Rates
Predetermined overhead rates involve estimating indirect manufacturing costs and applying them to specific jobs or departments based on a consistent allocation base, facilitating more accurate product costing.
Ending Inventory
The value of goods available for sale at the end of an accounting period, calculated by adding new purchases to beginning inventory and subtracting cost of goods sold.
Balance Sheet
A financial statement that provides a snapshot of a company's assets, liabilities, and equity at a specific point in time.
Bill of Materials
A comprehensive list of materials, components, and instructions required to construct, manufacture, or repair a product or service.
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