For Each of the Following Cost Standards, Indicate Which Manager

question 176

Essay

For each of the following cost standards, indicate which manager is responsible for the standard, and list one factor that should be used in setting the standard.
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$$\begin{array} { | l | l | l | } \hline \text { Efficiency standard } & \text { Responsible party } & \text { Factor used in setting the standard } \\\hline \text { Direct materials } & & \\\\\hline \text { Direct labor } & & \\& & \\\hline\end{array}$$

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Definitions:

Consistency

The quality of always behaving or performing in a similar way, maintaining the same standards throughout.

Distinctiveness

The quality of being notably different or unique compared to others.

Traits

Enduring characteristics or qualities of an individual's personality that are consistent across different situations and time.

Primary Process Thinking

A mode of thought in which the unconscious mind operates without logical or temporal constraints, often seen in dreams or early stages of childhood development.