Answer:
A) Forecasting models
Explanation:
Forecasting models -
It is the method of making prediction of the future , based on the data of the present and the past , and by analyzing the trends .
For example , the estimation of some variable of interest at for some future date .
Uncertainty and risk are the center of the forecasting , it is a good practice , which indicates the degree of uncertainty to forecasts .
Hence , from the data of the question , the correct answer is Forecasting models .
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The term that embodies these insults is identity challenges.
These people are living as minorities in areas where there are predominantly people who don't have the same skin color as they do. Thus, in order for them not to stand out from the crowd, they start acting the same way as the majority of the people do, even though it may not suit their skin color at all. Which is why there are these derogatory terms to describe them, unfortunately.
Answer:
b. understate the predetermined overhead rate
Explanation:

The rate is determinate by distributing the expected cost over the cost driver
In this case labor cost.
as this value is higher than it should
(labor + some indirect)

the result of the division will be lower thus, the overhead rate is lower than it should be without the mistake.