The production manager of acompany, in an effort to gain apromotion, negotiated a new labor contract with the factory employees that required them to bear a greater percentage of benefit costs thanbefore, thus bringing down the cost of direct labor to the company. Shortlyafterward, several experienced and highly skilled workersresigned, and were replaced by new employees whose work was very slow during their training period. At the end of thequarter, thecompany's profits fell10%. This would producea(n) ________.