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PPT with notes 10 slides API style with references

Pick one concept from Chapter 11 and another concept from Chapter 12. Based on the two concepts you picked, produce a lecture video using PowerPoint. You lecture video should contain at least 10 slides. Provide a numerical example(s) to support your explanations
chapter link
https://saylordotorg.github.io/text_managerial-accounting/s15-how-do-managers-evaluate-perfo.html