Robin has an ability to know what information is relevant, to find connections between the old and the new, to combine facts that are unrelated, and to see the "big picture." Another way to say this would be to say Robin has ________.

A) problem-solving paralysis
B) insight
C) a lack of concern for details
D) a strong personality

If a job is not completed at year end, then no manufacturing overhead cost would be applied to that job when a predetermined overhead rate is used.