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The six stage of behaviour change according to the stages of change model is
Overhead Costs
General expenses related to the operation of a business that are not directly attributed to creating a product or service.
Volume Variance
The difference between the budgeted and actual quantity of units sold or produced, affecting budget and operational planning.
Fixed Overhead
The costs that do not vary with the level of production or sales, such as rent, salaries, and insurance.
Controllable Variance
The difference between the actual and expected or budgeted figures of costs and revenues that management can directly influence or control through their actions.
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