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According to Murray (1938) , the need for achievement involves:
Product B
A general term used to refer to a specific product or item within a company's lineup, differentiated from other products.
General Factory
A term that might refer to the main production facility where goods are manufactured or assembled, including all related operations.
Direct Labor-Hours
The sum of work hours directly associated with producing a product or offering a service.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead to individual products based on a specific activity base.
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