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Identify three major criticism of the trait approach.
Overhead Cost
Indirect costs related to the general operation of the company, such as rent, utilities, and management salaries, not directly tied to production or sales.
Unit
A single, complete, or individual item that can be counted for inventory, production, or sales purposes.
Unit Level Activities
Activities that are performed each time a unit is produced, directly associated with production volume.
Batch Level Activity
Actions or processes that relate to producing a batch of goods or services, often involving costs that change with the number of batches produced rather than individual units.
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