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Under UNICAP,all of the following overhead costs are included in inventory except
Relaxation Techniques
Methods or practices designed to reduce tension and stress in the body, often involving breathing exercises, meditation, or physical activity.
Biofeedback
A technique that teaches individuals to control bodily processes that are normally involuntary, like heart rate, through monitoring.
Physical Health Effects
The impact on the body's condition, influenced by behaviors, genetics, and environmental factors.
Mental Health Effects
Consequences or impacts on an individual's psychological well-being and functioning.
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