For Each of the Following Cost Standards, Indicate Which Manager

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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$$\begin{array} { | l | l | l | } \hline \text { Efficiency standard } & \text { Responsible party } & \text { Factor used in setting the standard } \\\hline \text { Direct materials } & & \\\\\hline \text { Direct labor } & & \\& & \\\hline\end{array}$$