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In an activity-based costing system,overhead costs are divided into separate:
Positive Emotions
Pleasant responses to events that promote connections with others, including subjective states such as happiness, joy, euphoria, gratitude, and contentment.
Euphoria
A feeling of intense excitement and happiness.
Connections
Relationships or associations between people, groups, or institutions, often providing benefits such as support or access to information.
Positive Institution
Structures or establishments in society that contribute to the wellbeing and positive functioning of individuals or communities.
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