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1. Wasteful usage of variable overhead costs such as indirect materials and utilities—i.e., misplacing or spilling indirect materials or leaving machines running and doors to refrigerated areas open— will show up as part of the variable overhead EFFICIENCY variance.

True/Fasle

2. In contrast to change forces, resistance forces support the status quo, that is, the existing conditions in an organization.

True

False

3. ?Specific, challenging goals provide a target for which to aim and a standard against which to measure success. True False

Operation Management, Management Studies

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