In the following list, identify whether the situation would indicate that a company should use standard costs and variance analysis or if the company should move away from standard costs and variance analysis. (Select an X under the appropriate column to indicate the correct answer. Leave any unused cells blank.)

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		Use	Move away from
Situation		standard costs	standard costs
1.	There has been an increase in automation in the manufacturing process and a
	corresponding decrease in direct labor
2.	Would like to increase employee motivation levels
3.	Would like to facilitate the budgeting process
4.	Will be implementing lean practices throughout the organization
5.	Would like to use operational performance measures and visual management cues
6.	Need timely reports about production results
7.	Would like to simplify the bookkeeping process
8.	Want benchmarks by which to judge actual costs