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Variable overhead costs include all of the following except:
Diversity Issues
Challenges related to managing and integrating diverse workforces in terms of race, gender, ethnicity, age, and other factors.
Cultures
The customs, arts, social institutions, and achievements of a particular nation, people, or other social group.
Mental Illness
A broad range of mental health conditions that affect mood, thinking, and behavior, impacting daily life and functioning.
Lost Productivity
The decrease in work output due to various factors such as disengagement, absenteeism, or inefficiencies within the workplace.
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