What is the outcome of the following reaction? 
Definitions:
Estimated Overhead
An approximation of the ongoing operational costs not directly tied to production, used for budgeting and pricing.
Single Plantwide Factory Overhead Rate
A method of allocating overhead costs to products based on a single predetermined rate, typically used in manufacturing environments where production processes are similar.
Direct Labor Hours
The total time spent by workers directly involved in the manufacturing process to produce goods.
Machine Hours
A measure of production output, calculated by the total hours that machinery is operated in the production of goods.
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