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Figure 11-1. Jason,Inc.produces leather purses.Jason has developed a static budget for the first quarter,based on 20,000 direct labor hours.During the quarter,the actual activity was 22,000 direct labor hours.Data for the first quarter are summarized as follows: Refer to Figure 11-1.What is the flexible budget amount for the first quarter?
Resistance To Change
The opposition or reluctance to modify or abandon traditional practices or to adapt to new ones.
Dramatic Increase
A significant and rapid rise in numbers, magnitude, or extent of a particular phenomenon or metric.
Kurt Lewin
is known as the father of modern social psychology, who developed theories on group dynamics and organizational development.
Force Field Analysis
A method developed by Kurt Lewin to analyze the factors that support or hinder a particular situation or desired change by identifying and evaluating driving and restraining forces.
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