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The difference between the actual cost of variable overhead items and the amount of variable overhead cost that is expected to be incurred at the actual level of activity base experienced is the
Pineal Gland
A small endocrine gland in the vertebrate brain, often associated with the secretion of melatonin, regulating sleep patterns.
Melatonin
A hormone produced by the pineal gland that regulates sleep-wake cycles and tells the body when it's time to sleep.
Bright Light
A high-intensity illumination that can influence biological processes, mood, and circadian rhythms in humans and other organisms.
Paradoxical Sleep
Another term for REM (Rapid Eye Movement) sleep, a sleep stage characterized by vivid dreaming, increased brain activity, and temporary muscle paralysis.
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