Examlex
Which of the following is a source of organizational resistance to change?
Work In Process Inventories
Goods that are in the production process but are not yet completed, representing a stage between raw materials and finished goods.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a specific product and considered a variable cost.
Direct Labour
The labor costs that are directly attributable to the production of goods or services.
Manufacturing Overhead
Manufacturing overhead encompasses all indirect costs associated with the production process, such as utilities, maintenance, and factory supervisor salaries, not including direct materials or labor.
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