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The DSM-5 reclassifies Asperger's disorder and autistic disorder
under the general category of autism spectrum disorders.
Clerical Costs
Expenses associated with administrative tasks and office support activities within an organization.
Predetermined Overhead Rate
A rate based on the relationship between estimated annual overhead costs and expected annual operating activity, expressed in terms of a common activity base.
Direct Labor Hours
The total hours worked by employees directly involved in the production of goods or services, used for cost allocation and operational planning.
Standard
A level of quality or achievement, especially one that is used as a point of reference.
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