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A related category of disruptive behaviour disorders in DSM-5 is known as Oppositional Defiant Disorder (ODD) .ODD is a diagnosis usually reserved for those children who do not meet the full criteria for conduct disorder,but who have:
Direct Labor-Hours
The total hours worked by employees directly involved in the production process, used as a measure in calculating labor costs and efficiency.
Predetermined Overhead Rate
A rate calculated before the accounting period begins, used to allocate manufacturing overhead costs to products based on a selected activity base.
Manufacturing Overhead
All manufacturing costs that are not directly tied to the production of goods, such as rent, utilities, and salaries of maintenance personnel.
Total Manufacturing Cost
The aggregate of all costs directly attributable to the production of goods, including material, labor, and overhead costs.
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