Hogwarts Company has developed ideal standards for four activities: labor, materials, inspection, and receiving. Information is as follows: 
The value-added costs for materials are
Definitions:
Insomnia
A sleep disorder characterized by difficulty falling asleep, staying asleep, or experiencing restorative sleep, leading to daytime dysfunction.
Repression
A defense mechanism in psychoanalysis where distressing thoughts and memories are unconsciously blocked from conscious awareness.
Free Association
A psychoanalytic technique where patients are encouraged to share thoughts, words, or images that enter their mind to uncover unconscious thoughts and feelings.
Suppression
The conscious act of stopping oneself from thinking or feeling certain unwanted thoughts or emotions.
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