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Impediments to organizational change are found at the organization, group, and individual levels.
Overhead Cost
Indirect costs related to the general operation of a company, such as rent, utilities, and administrative salaries, not directly tied to the production of goods or services.
Incremental Cost
The additional cost associated with producing one extra unit of production or conducting an activity.
Direct Labor
The workforce directly involved in manufacturing a product or delivering a service, whose costs are directly attributable to the product.
Variable Manufacturing
Costs in manufacturing that vary with the level of production output, such as raw materials and labor costs.
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