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Carlos is so friendly and likable that his job supervisors and co-workers often appraise his work skills and performance more positively than is actually warranted.This best illustrates evaluators' vulnerability to
Fixed Costs
Fixed costs are business expenses that do not change with the level of goods or services produced by the business, such as rent, salaries, or loan payments.
Flexible Budget
A flexible budget adjusts to changes in actual revenue or activity levels, allowing for more accurate comparisons and performance assessments.
Direct Labor Costs
Expenses related to the payment of wages for employees directly involved in producing goods or providing services.
Manufacturing Overhead Costs
Indirect expenses related to the production process, such as utilities, depreciation, and salaries for factory support staff.
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