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1.25 pts Question 18 Which of the following is a criticism of standard costing, as applied to today's manufacturing environment? O Al of the answers are correct. O Standard costing pays considerable attention to labor cost and labor efficiency, which are becoming a relatively unimportant factor of production O Variance information is usually aggregated (Le, combined) rather than associated with a particular batch of goods or a specific product line. O Standards tend to be relevant for only a short perlod of time because of shorter product life cycles. O Traditional standard costing has a fairly narrow orientation, falling to focus on broader issues such as the overall costs of ownership Question 19 1.25 pts Strongheart Enterprises anticipated selling 27,000 units of a major product and paying sales commisslons of $6 per unit. Actual sales and sales commissions totaled 27,500 units and $171,400, respectively. If the company used a fledble budget for performance evaluations, Strongheart would report a cost variance of: None of the answers is correct. O $9,400F. O $6.400U. O $6.400F. O $9,400U