Please Define the Following Terms or Concepts in No More

question 17

Essay

Please define the following terms or concepts in no more than two sentences, and give an example to support your definition.
A. Bandha
B. Diaphragmatic breathing (belly breathing)
C. Pranayama
D. Nadi Shodhanam
E. Breathing apps

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Definitions:

Allocation Factor

A criterion or formula used to distribute costs or revenues among various departments, products, or projects based on relevant measures such as time, usage, or volume.

Direct Labor Hours

The total hours worked by employees directly involved in the production process, used as a measure for allocating labor costs to products or services.

Factory Overhead

All indirect costs associated with the production process, such as utilities, maintenance, and salaries for managers.

Overapplied Overhead

A situation where the allocated manufacturing overhead costs are more than the actual overhead costs incurred.