Asales representative failed to meet the company's sales goals for the first quarter. based on feedback he received from his supervisor, the sales representative decided to change his behavior for the following quarter in order to meet the next sales goal. which motivational theory best describes the approach taken by the sales representative?

Aston has given the information required to meet division profit objective. Increasing the profit objective is common goal of every manager. Here manager wanted to meet profit objective by minimising fixed cost which is not wrong motive. Whether the excess production can be sold in the market. If there is a chance to sell, more production can be made.

Absorption costing means that all of manufacturing costs are absorbed by units produced. It calculates every cost on no. of units produced but it does not mean to increase production only in order to match income objective or to reach this goal instead of fact that inventory remains at end, and sale of that increased production does not take place and income objective met because of the lower cost per unit.