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Identifying training needs involves all of the following EXCEPT:
Standard Cost
A predetermined cost of manufacturing, selling, or any business operation, which is used for budgeting and assessing performance.
Fixed Manufacturing Overhead
Refers to the consistent, non-variable costs associated with manufacturing a product, such as factory lease payments and salaries of permanent staff.
Direct Labor
The wages and other costs for labor that are directly involved in the manufacturing of a product or the provision of a service.
Raw Material
The basic material from which a product is made, typically processed and used in the manufacturing process.
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