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Recognition techniques that build morale include all but one of the following:
Period Costs
Expenses that are not directly tied to the production of goods and are therefore expensed in the period they occur, such as selling and administrative expenses.
Variable Cost
Costs that vary directly with the level of production or service delivery.
Fixed Manufacturing Cost
A rephrased definition for Fixed Manufacturing Overhead; these are costs that do not change with the level of manufacturing activity, such as property taxes on a factory.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, including utilities, depreciation, and salaries for management.
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