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1.Why might it be argued that, in a total quality environment, variance analysis from a standard costing system is redundant?
A. For standard costing to be useful for control purposes, it requires a reasonably stable environment.
B. The ethos behind a system of standard costing is that performance is satisfactory if it meets predetermined standards.
C. The control aspect of standard costing systems is achieved by making individual managers responsible for the variances relating to their part of the organisation’s activities.
D. Standard costs are set based on ideal standards rather than attainable ones.
