31. To design a management control system that meets an organization's needs, managers must identify what motivates employees, and A) develop performance measures based reporting structure for the performance measures B) develop performance measures on these employee motivators; establish a monitoring and to encourage managerial effort; establish a monitoring and reporting structure for productivity ) develop performance measures that meet organizational objectives establish an accounting system to measure productivity D) develop performance measures based on goal congruence; establish an accounting system to measure goal congruence Answer: 32. Product costs for absorption costing include direct materials, direct labor and A) fixed manufacturing overhead costs B) variable manufacturing overhead costs C) fixed and variable selling costs D) fixed and variable manufacturing overhead costs Answer: 33. In a job-order system, accountants apply factory overhead costs to Work-In-Process Inventory by using theThe company does not use activity-based costing. A) actual overhead costs B) budgeted indirect costs for value chain functions C) budgeted overhead rate D) actual overhead rate Answer: 34. Variances should be investigated if they A) are favorable B) are unfavorable C) are smaller than the variances in the prior period D) exceed certain dollar amounts or percentage deviations from t