59.The two levels the standards may be collection at are

a.normal and completely efficient.

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b.normal and ideal.

c.ideal and less efficient.

d.fully effective and totally effective.

              60.The many rigorous of all requirements is the

a.normal standard.

b.realistic standard.

c.ideal standard.

d.conceivable standard.

              61.Most carriers that use standards set them at

a.the common level.

b.a conceivable level.

c.the ideal level.

d.last year's level.

              62.A managerial accountant

1.does not get involved in the standard setup process.

2.provides understanding of cost behaviors in the standard setting process.

3.provides input of historical prices to the standard setup process.




d.2 and also 3

              63.The expense of freight-in

a.is to be had in the standard expense of straight materials.

b.is thought about a offering expense.

c.should have a different standard apart from direct materials.

d.should not be had in a standard price system.

              64.The straight materials amount standard would not be expressed in




d.board feet.

              65.The straight materials quantity standard should

a.exclude inescapable waste.

b.exclude quality considerations.

c.allow for typical spoilage.

d.always it is in expressed as perfect standard.

              66.The direct labor quantity standard is sometimes referred to as the straight labor

a.volume standard.

b.effectiveness standard.

c.efficiency standard.

d.quality standard.

              67.A manufacturing company would include setup and downtime in their direct

a.materials price standard.

b.materials amount standard.

c.labor price standard.

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d.labor quantity standard.

              68.Allowance because that spoilage is component of the direct