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Empirical-rational and power-coercive strategies for change have two assumptions that they share which separates them from normative-reeducative strategies. Identify one of these assumptions and give an example.
Volume Variance
The difference between the budgeted fixed overhead and the applied fixed overhead, which is usually driven by a difference in actual production volume and the expected production volume.
Materials Price Variance
The variance between the real expense of materials and their anticipated (standard) price.
Raw Material
The basic substances or components that are processed or used in the manufacturing of goods.
Direct Labor-Hours
The cumulative number of labor hours directly engaged in manufacturing goods or services.
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