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In general,a special journal would not be used to record
Predetermined Overhead Rate
An estimated charge per unit of activity used to allocate overhead costs to products or services, calculated before the accounting period begins.
Machine Hours
A measure of the total running time of machinery used in production over a specific period, often used to allocate costs based on machine usage.
Job Cost Sheets
Documents that track the materials, labor, and manufacturing overhead costs incurred for a specific job in a cost accounting system.
Job Order Costing
An accounting method used to track the costs associated with producing a specific batch of products or performing a specific job.
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