What is (are) the product(s) of the following reaction? 
Definitions:
Cost of Goods Sold
Costs directly related to making the goods that a company markets.
Overapplied Overhead
Occurs when the allocated overhead costs exceed the actual overhead costs incurred.
Net Operating Income
Represents the profit earned from a company's core business operations, excluding expenses and revenues from non-operating activities.
Job-Order Costing
A cost accounting system that assigns manufacturing costs to an individual product or batch of products, typically used when the products being produced are sufficiently different from each other.
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