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The user department is responsible for any unfavourable cost variances during the budgeting period if budgeted prices and quantities are used for cost allocation.
Energy Expenditure
The amount of energy, measured in calories, that a person uses to breathe, circulate blood, digest food, and be physically active.
Toxic Compound
A chemical substance known to cause harm to organisms through its chemical action when ingested, inhaled, or comes into contact with skin.
Insecticide
Substances used to kill or control the population of insects, typically used in agriculture and household pest control.
Pathogen
An organism, typically a bacterium, virus, or other microorganism, that can cause disease in its host.
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