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_________ Refers to the Altering or Replacing of Valid Data

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_________ refers to the altering or replacing of valid data or the introduction of false data into a file or database.

Learn how to determine manufacturing overhead applied to jobs and the computation of unit product costs.
Understand the principle of calculating the cost of unused capacity and how it affects the costing system.
Develop an understanding of how job-order costing systems compute manufacturing overhead and apply it to jobs.
Gain insights into the preparation of income statements under a job-order costing system and the impact of cost of unused capacity.

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