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According to the text, the first step in behavioral change is
Variable Overhead
Costs that vary with the level of production output, such as utilities for manufacturing equipment, which are not fixed.
Standard Cost
An estimated or pre-determined cost of manufacturing a product or performing a service, used for budgeting and performance evaluation.
Variable Manufacturing Overhead
Indirect production costs that fluctuate with the level of production output, such as utilities for the manufacturing plant.
Direct Labor-Hours
The total number of hours worked by employees directly involved in manufacturing goods or providing services.
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