Examlex
Which of the following is NOT an example of instrumental values?
Direct Labor
The labor costs of workers who are directly involved in manufacturing a product or providing a service.
Overhead Costs
Overhead costs refer to ongoing expenses related to the operation of a business that are not directly tied to the production of goods or services, such as rent, utilities, and administrative salaries.
Work in Process
Partially finished goods that are still in the production process at the end of an accounting period.
Inadequately Trained Employees
Workers who lack the necessary skills, knowledge, or experience required to perform their job tasks efficiently and effectively.
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