Which of the Following Is NOT a Disadvantage of Standard

Multiple Choice

Which of the following is NOT a disadvantage of standard costing?

A) Standard costing must change as conditions change
B) Standard costs are not useful for certain types of businesses
C) The setting of standard costs requires an analysis of cost behavior and a determination of the components of manufacturing overhead costs
D) It is easy to misinterpret the causes of a variance because so many factors are involved