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If the cost of materials is not a significant portion of the total product cost, the materials may be classified as part of factory overhead cost.
Common Cold
A viral infectious disease of the upper respiratory tract that primarily affects the nose, throat, sinuses, and larynx, leading to symptoms like coughing and sneezing.
Influenza
A highly contagious viral infection that affects the respiratory system, commonly known as the flu.
Allergy
An immune system response to a foreign substance (allergen) that is not typically harmful to the body, which can cause various symptoms.
Chronic Obstructive Pulmonary Disease
A group of lung conditions that cause breathing difficulties, including emphysema and chronic bronchitis.
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