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McClelland's Learned Needs Theory identifies three needs. They are the needs for _____.
User Department
A department within an organization that directly uses or benefits from a product or service, as opposed to departments involved in production or administration.
Standard Budgeted Rates
Predetermined costs used in budgeting and costing processes to standardize the allocation of expenses for labor, materials, and overhead.
Predetermined Overhead Rates
Rates established in advance to allocate overhead costs to products or job orders, based on estimated costs and activity levels.
Practical Capacity
The maximum amount of work that can realistically be achieved in a production process, accounting for unavoidable disruptions like maintenance and downtime.
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