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Managers can influence worker motivation.
Variable Component
The portion of cost or expense that varies directly with changes in output or activity level.
Fixed Manufacturing Overhead
Refers to the consistent, unvarying costs associated with manufacturing that do not fluctuate with production volume, like salaries of managerial staff and depreciation of factory equipment.
Fixed Manufacturing Overhead
Costs that do not vary with the level of production or sales, such as salary of the factory manager and rent of the manufacturing facility.
Overhead Applied
The allocation of overhead costs to specific jobs or cost objects based on a predetermined rate.
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