加里森第十四版管理会计课后题答案CH教程方案.docxVIP

? The McGraw-Hill Companies, Inc., 2012  PAGE 568 Managerial Accounting, 14th Edition ? The McGraw-Hill Companies, Inc., 2012. All rights reserved. Solutions Manual, Chapter 10  PAGE 567 Chapter 10 Standard Costs and Variances Solutions to Questions  10-1 A quantity standard indicates how much of an input should be used to make a unit of output. A price standard indicates how much the input should cost. 10-2 Ideal standards assume perfection and do not allow for any inefficiency. Ideal standards are rarely, if ever, attained. Practical standards can be attained by employees working at a