Answer :
Variances highlight budget inconsistencies and force management to adjust budgets to more closely reflect actual outcomes. The correct answer is option (d).
What is a Standard Costs?
The projected expenses for a certain good that will be incurred throughout production are known as standard costs. They assist in comparing how real expenses were in a company so that management may assess changes. By price and quantity standard, it is divided.
The standard against which actual costs are assessed is the anticipated cost of a typical manufacturing operation. Of course, the first standard costs will need to be assessed if a new good, service, or procedure is to be used. A standard cost is sometimes referred to as the cost that "should be," a predetermined cost, a projected future cost, an estimated costs, a budgeted unit cost, or an anticipated cost.
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