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Which of the following is not an explanation for a favorable variable overhead spending variance?
Organization's Culture
The shared beliefs, values, norms, and practices that guide the behavior of people within an organization and shape its identity.
Management Practices
Methods, strategies, or procedures implemented by a management team to help an organization reach its goals and maintain efficiency.
Contingency Factors
External or internal variables that can influence the effectiveness of organizational strategies or leadership styles, depending on the specific situation.
Motivational Practice
Techniques or strategies used by organizations or individuals to enhance motivation towards achieving certain goals.
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