A manufacturing company is promoting its new energy efficient 12 W light bulbs to produce 1100 lumens (which is the same amount as a 75w incandescent bulb). An internal testing of the recent production shows that bulbs didn't meet the advertised claim. However, later it was found that testing equipment itself was in need of calibration and it was underestimating the lumens of the light bulbs. This is an example of:

Moody corporation uses a job-order costing system with a plantwide predetermined overhead rate based on machine-hours. at the beginning of the year, the company made the following estimates: machine-hours required to support estimated production 100,000 fixed manufacturing overhead cost $ 650,000 variable manufacturing overhead cost per machine-hour $ 3.00 required: 1. compute the plantwide predetermined overhead rate. 2. during the year, job 400 was started and completed. the following information was available with respect to this job: direct materials $ 450 direct labor cost $ 210 machine-hours used 40