What is the feature numbered 4 in the lower right of this figure? 
Definitions:
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual units of production.
Job Order Production
A production process in which products are manufactured or services are provided based on specific customer orders, allowing for customization.
Cost Accounting System
A method of accounting that captures all costs associated with the production of goods or services to evaluate performance and make decisions.
Monitoring
Monitoring refers to the systematic process of observing, checking, and recording activities or data for a specific purpose, often to detect changes over time.
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