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Which of the following would NOT be considered a manufacturing overhead cost?
Mental Illnesses
Mental disorders comprising various psychological states that significantly interfere with an individual's cognitive, emotional, or social abilities.
Pride
A feeling of satisfaction and self-respect that comes from one's achievements, qualities, or possessions.
Middle Managers
Employees who manage other managers or teams but are below the level of senior executives, playing a key role in the implementation of an organization's strategies.
Energy Level
A specific state of potential or kinetic energy of an atom, molecule, or system, often used in the context of quantum mechanics and chemistry.
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