Which of the following compounds have a higher boiling point? Explain why. 
Definitions:
Factory Overhead Account
Records all the indirect costs associated with the production process, excluding direct materials and direct labor.
Applied Overhead
The allocation of estimated overhead costs to specific production activities or jobs based on a predetermined rate or method.
Incurred
Refers to costs that have been realized or expended in association with a specific activity or period.
Manufacturing Costs
The total expenses involved in the manufacture of products, including direct materials, direct labor, and factory overhead.
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