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The theory that assumes that the average employee is gullible, not very bright, self-centered, and lacks ambition is:
Direct Labor
Costs associated with the employees who are directly involved in the production of goods or services.
Indirect Labor
Labor costs associated with support work that does not directly contribute to the production of goods or provision of services but is necessary for operations.
Direct Materials
Raw materials that can be directly traced to the production of specific goods or services.
Indirect Materials
Materials used in the production process that are not directly traceable to the finished product, such as lubricants and cleaning supplies used in machinery.
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