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Strategies for authentic motivation, according to Alfie Kohn, include
Overapplied Overhead
A situation where the allocated manufacturing overhead cost for a period exceeds the actual overhead costs incurred, leading to a favorable variance.
Applied Overhead
The allocation of overhead costs to specific cost objects, such as products or jobs, based on a predetermined rate or method.
Actual Overhead
The real costs incurred by a business for its overhead during a specific period, not estimated.
Production Efficiencies
The optimization of processes to maximize output while minimizing waste and costs.
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