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________ assumes that employees have little ambition, dislike work, and avoid responsibility.
Variable Cost
Costs that change in proportion to the level of activity or volume, such as raw materials and direct labor.
Units Sold
A measure of the quantity of inventory items that a company has sold to its customers within a particular period.
Prime Cost
The combined cost of direct materials and direct labor involved in manufacturing a product.
Period Costs
Expenses directly tied to a specific time period, such as rent, utilities, and administrative salaries, and not directly to the production process.
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