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Who developed a three-step model for change that included unfreezing, movement, and refreezing?
Direct Labor Cost
The total expense incurred by a company for the wages of workers who are directly involved in the manufacturing or production process.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual products or job orders, based on a certain activity base.
Work in Process
Inventory that includes materials that are currently in the process of being transformed into finished goods but are not yet completed.
Direct Material Costs
The costs of raw materials or parts that are directly used in the production of products or services.
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