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Two general categories of situational factors that receive special attention in path-goal theory are the
Indirect Labor
Labor costs associated with tasks that do not directly contribute to the production of goods or services, such as administrative and maintenance roles.
Activity Pools
Groups of related business activities in activity-based costing, where costs are pooled by common characteristics to allocate them accurately to products or services.
Factory Overhead Allocated
The distribution of manufacturing indirect costs to products based on a predetermined rate or method.
Direct Labor Hours
The total hours worked by employees directly involved in the manufacturing process, often used to allocate labor costs to products.
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