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The cost of unused capacity can be determined using ABC costing for the purpose of:
Recumbent Position
A lying down position in which the individual is on their back, often used in medical and therapeutic settings.
Lateral Position
A body positioning technique where the patient lies on their side, often used in medical and therapeutic settings to improve comfort or access.
Physical Mobility
The ability to move the body freely and with ease, including walking, standing, and transferring from one position to another.
Respiratory System
The bodily system comprising organs and structures used for the process of respiration in an organism.
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