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Skinner's assessment techniques include
Variable Overhead
Costs that change in proportion to the level of activity or volume of production in a company.
Direct Labor
The wages and benefits paid to employees who are directly involved in the production of goods or delivery of services.
Direct Materials
Raw materials that are directly traceable to the production of goods, considered a variable cost.
Fixed Overhead
Indirect costs or expenses that remain relatively constant regardless of the level of production or business activity.
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