1A1N WHEN COMPARED WITH IDEAL STANDARDS, PRACTICAL STANDARDS A. PROD...

9. CSO: 1A1d LOS: 1A1n

When compared with ideal standards, practical standards

a. produce lower per-unit product costs.

b. result in a less desirable basis for the development of budgets.

c. incorporate very generous allowances for spoilage and worker inefficiencies.

d. serve as a better motivating target for manufacturing personnel.