Question: A new assistant controller was heard saying, All the assembly workers in this plant are covered by union contracts, so there should be no labor

A new assistant controller was heard saying, "All the assembly workers in this plant are covered by union contracts, so there should be no labor variances."

Was the controller's remark correct? Why?

or

Would the use of standards be appropriate in a nonmanufacturing setting, such as a fast-food restaurant.

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