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Input Budget Quantity per Unit of Output Direct materials 3 kilograms Direct manufacturing labour 20 minutes Machine time 10 minutesThe department produces about 100 units of Product Z each day. Maki's department always gets excellent evaluations, sometimes exceeding budgeted production quantities. Each 100 units of product Z use, on average, about 32 hours of direct manufacturing labour (four people working eight hours each), 295 kilograms of materials, and 16.5 machine-hours.Input Budget Quantity per Unit of Output Direct materials 2.95 kilograms Direct manufacturing labour 19.2 minutes Machine time 9.9 minutesDuncan Company manufactures a variety of products in a variety of departments, and evaluates departments and departmental managers by comparing actual cost and output relative to their budgets. Departmental managers help create the budgets and usually provide information about input quantities for materials, labour, and overhead costs. Sheryl Maki is the manager of the department that produces Product Z. Maki has estimated these inputs for Product Z: (Click the icon to view Maki's input estimations.) i (Click the icon to view actual department information.) Top management of Duncan Company has decided to implement budget standards that will challenge the workers in each department, and it has asked Maki to design more challenging input standards for Product Z. Maki provides top management with the following input quantities: (Click the icon to view Maki's input quantities.) Required Discuss the following: 1. Are these challenging standards for Maki's department? Requirement 1. Are these challenging standards for Maki's department? The standards proposed by Maki challenging. In fact, she set the target her department currently achieves. Requirement 2. Why do you suppose Maki picked these particular standards? Maki probably chose these standards so that her department would to make the goal and any resulting reward. Her department can likely beat these goals with V Requirement 3. What steps can Duncan Company top management take to make sure Maki's standards really meet the goals of the firm? O A. Management could use industry averages. O B. Management should work with Maki to better understand her department and encourage her to set more realistic targets. O C. The reward structure should be designed to encourage increasing productivity, not beating the budget. O D. A and B only. O E. A, B, and C