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In the context of cultural change, write a short note on the resistance to change in different cultures.
Variable Manufacturing Overhead
Costs in manufacturing that vary with the level of production output, such as materials and labor directly involved in production.
Direct Labor-hours
The total hours worked by employees directly involved in the manufacturing process or producing a service, often used as a basis for allocating overhead costs.
Direct Materials
Raw materials that can be directly associated with the production of specific goods or services.
Standard Cost Card
A document that lists the expected costs of materials, labor, and overhead associated with producing a particular product or performing a service.
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