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Sociologists focus only on unusual patterns of behavior.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to products, calculated at the beginning of an accounting period.
Manufacturing Overhead
All indirect costs associated with manufacturing, including equipment maintenance, utilities, and factory management salaries.
Estimated Total
A calculated approximate value representing the total amount or quantity of something, often used in planning or forecasting.
Predetermined Overhead Rate
An estimated overhead rate used to allocate manufacturing overhead costs to products or job orders, calculated before the costs are incurred.
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