6. If the organization is making good progress toward achieving an ideal standard, its management may not need to: a. Reduce spending on variable costs. b. Review and revise the management accounting system. C. Take any corrective action when variances are reported. d. Reduce spending on fixed costs. 7. How do flexible budgets differ from the master budget? a. The fixed costs are different. b. The per-unit variable costs are different. c. The number of units used in the budget. d. There is no difference between the two budgets. 8. The objectives of management control of the manager include: a. Cost, quality, and functionality. b. Management by objectives. c. Management by exception. d. Motivation, incentive, and fairness. 9. In management compensation, the use of the balanced scorecard achieves: a. Fairness. b. Alignment of manager's incentives and the organization's strategy. c. The desired ethical environment. d. Revenue generation and cost control.