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Which type of managers assume that employees dislike work,that motivation is best accomplished by threats and coercion,and that people prefer to be directed rather than use their own initiative?
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process or providing a service, used as a basis for allocating labor costs.
Fixed Manufacturing Overhead
Costs related to the production process that do not vary with the volume of production, such as rent, depreciation, and salaries of permanent staff.
Variable Overhead Rate
The rate at which variable overhead costs are allocated to production, based on a predetermined base such as direct labor hours or machine hours.
Direct Labor-Hours
The total hours worked by employees directly involved in the production process.
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