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De Shazer (1984) attributes most instances of a client's failure to overcome resistance to:
Raw Materials Inventory
The total cost of all component materials currently in stock that have not yet been used in work-in-process or finished goods production.
Overapplied
Refers to a situation where the allocated costs exceed the actual overhead expenses incurred.
Manufacturing Overhead Cost
All indirect costs associated with manufacturing beyond direct materials and direct labor, such as utilities, depreciation, and factory equipment maintenance.
Indirect Labor Cost
Expenses relating to employees who do not directly participate in the production of goods but support the production process.
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