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In order to improve collaboration and communication within the team,Kaylyn's company renovated the office space to include more open spaces and remove private offices and cubicles.Which of the four-drive theory motivators is this change likely to influence most?
Direct Labor-Hours
The combined working hours of employees directly contributing to the manufacturing cycle.
Direct Materials Cost
The cost of raw materials directly used in the production of goods or services.
Overhead Cost
All ongoing business expenses not directly attributed to creating a product or service, including rent, utilities, and salaries of non-production staff.
Activity Rates
Are used in activity-based costing to allocate costs to products or services based on the activities required for their production or delivery.
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