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During catabolic reactions,some of the energy is released as heat to help keep the body warm.
Controllable Costs
Costs that a manager or company has the power to influence or change directly.
Manufacturing Overhead Costs
These are indirect costs related to manufacturing that cannot be directly traced to specific units produced, such as utilities, depreciation, and factory equipment maintenance.
Planned Activity Level
The expected volume of production or sales used in budgeting and decision-making processes.
Machine Hours
A measure of the amount of time a machine is operated, used for allocating manufacturing costs.
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