Multiple Choice 16. Service organizations do not develop standards for a. any service costs. b. overhead. c. direct materials. d. labor. 17. A standard cost accounting system can be used for a. direct materials. b. overhead. c. direct labor. d. all of these. 18. A purpose of standard costing is to a. control costs. b. allocate costs more accurately. c. replace subjective decision making. d. computer the breakeven point. 19. One drawback of using standard costing is that it is a. expensive to use. b. difficult to implement. c. often inaccurate. d. not applicable to most manufacturing systems. 20. A(n) cost is synonymous with the product cost calculated in a conventional standard cost accounting system. a. fixed b. direct c. joint d. expected