Which of the Following Is True

Multiple Choice

Which of the following is true?

A) Standard costs cannot be incorporated into the accounts in the general ledger.
B) An advantage of standard costs is that they simplify costing of inventories and reduce clerical costs.
C) Setting standard costs is relatively simple because it is done entirely by accountants.
D) Standard cost cards are the subsidiary ledger for the Work in Process account in a standard cost system.