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According to Kurt Lewin, behavior is a function of:
Direct Labor
The labor costs directly associated with the manufacture of products or the provision of services, including wages of workers who can be directly linked to specific goods or services.
Variable Factory Overhead
Costs that fluctuate with the level of production, such as utilities and materials used in the manufacturing process.
Direct Labor Cost
The total cost of all labor that can be directly attributed to the manufacturing or production of goods or services.
Controllable Cost
Expenses that can be influenced or managed by decisions made by a manager or a business, such as materials or labor.
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