D Question 12 1 pts Ideal standard makes allowances for material wastage, machine breakdowns and management inefficiencies. True False Question 13 1 pts The purposes of standard costing system include the following except None of the answers Realistic standards leads to economies of scale Used for measurement of performance Standard costs are used in fing realistic prices Question 14 1 pts Material pilfering and stealing are causes of material quantity variance True False Question 15 1 pts Change of delivery cost is one of the causes of material quantity variance True False Question 16 1 pts Unexpected national wage award is one of the causes of direct labour variance. True False D Question 17 1 pts The consequence of the learning effect is one of the causes of direct labour efficiency variance. True False Question 18 1 pts Production lost through strikes is one of the causes of forced overhead expenditure variance True False