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According to Anderson and Tushman, a technological discontinuity is:
Direct Material Costs
The costs of raw materials or components that are directly traceable to a finished product.
Prevention Costs
Expenses incurred to prevent or minimize the number of defects in the manufacturing process.
Overapplied
A situation where the allocated overhead costs exceed the actual overhead costs incurred.
Manufacturing Overhead
Expenses related to manufacturing that cannot be directly tied to a specific product, such as salaries of supervisors and equipment depreciation.
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