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Who developed a three-step model for change that included unfreezing,movement and refreezing?
Standard Hours Allowed
The amount of time that should have been taken to complete a task or produce a certain quantity of goods, based on predetermined standards.
Actual Output
Refers to the actual quantity of goods or services produced by a company, differentiating from planned or projected output.
Flexible Budget
A budget that adjusts or flexes with changes in volume or activity.
Fixed Costs
Costs that do not vary with changes in the volume of production or sales, such as rent, salaries, and insurance.
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