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Which factor is not included in Glatzmaier and Roberts' model?
Actual Overhead Costs
The real costs incurred from overhead activities, as opposed to budgeted or estimated overhead costs, including utilities, rent, and insurance.
Finished Goods
Items that are fully manufactured and available for sale to consumers.
Predetermined Overhead Rate
A projected cost per activity unit utilized for distributing manufacturing overhead expenses across products.
Inaccurate Estimates
Inaccurate Estimates refer to miscalculations or erroneous projections in financial forecasting, budgeting, or accounting, leading to discrepancies between expected and actual figures.
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