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Performance goals are most likely to lead to performance improvement if:
Per Unit Basis
Calculations or measurements made by dividing the total by the number of units to find the amount corresponding to a single unit.
Fixed Costs
Expenses that do not change with the level of production or sales, such as rent and salaries.
Activity
An action or task that is part of a process or program, often contributing to achieving a goal or outcome.
Cost Of Electricity
The amount of money charged for the consumption of electrical energy provided by a utility company or generated by self, often measured in kilowatt-hours (kWh).
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