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Which of the following is not one of the components of motivation?
Volume Variance
A measure used in costing to indicate the difference between expected production volumes and the actual volumes produced, affecting costs.
Fixed Factory Overhead
Indirect, consistent costs associated with operating a manufacturing facility, such as salaries of supervisors and rent.
Normal Standards
The expected performance or cost levels under normal operating conditions, used for budgeting or measuring efficiency.
Ideal Standards
Benchmark or optimal performance levels set in managerial accounting to evaluate operational efficiency, without considering any business constraints.
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