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Loggin Midwifery's cost formula for its wages and salaries is $2,380 per month plus $231 per birth. For the month of April, the company planned for activity of 100 births, but the actual level of activity was 102 births. The actual wages and salaries for the month was $25,510. The spending variance for wages and salaries in April would be closest to:
Discontinuous Objectives
Goals that require a significant shift or change in organizational strategy or behavior, often leading to transformative outcomes.
Competitive Environments
The dynamic external system in which businesses compete for resources, customers, and market position.
Sociocultural Environments
The societal and cultural factors that influence an organization's operations, including norms, values, customs, and demographics.
Opportunities
External factors or situations that can be leveraged by a business or organization to achieve its goals.
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