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According to the goal-setting theory of motivation,goals should be:
Budgeted Sales
Projected revenue from goods or services sold, as estimated during a company's budgeting process.
Manufacturing Overhead Budget
An estimation of all manufacturing costs excluding direct materials and direct labor, planned for a specific period.
Direct Labor-Hour
A measure of the amount of time, typically in hours, that direct labor work directly on producing goods.
Budgeted Overhead
An estimate of all costs associated with production that are not direct labor or direct materials costs, projected for a specific period.
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