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For planning and control purposes, fixed overhead is NOT included in the standard cost per unit because:
Physiological State
The condition of the body at a given time, including aspects such as temperature, heart rate, and hormone levels.
Motivational State
The internal condition that activates and directs behavior towards achieving specific goals, influenced by desires, needs, and ambitions.
Homeostasis
The ability of an organism to maintain internal equilibrium by adjusting its physiological processes.
Drive-Reduction Theory
A psychological theory that posits motivation is based on the goal of eliminating uncomfortable internal states caused by unmet needs.
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