All of the following statements regarding standards are accurate except: a. Standards allow management to budget at a per-unit level. b. Ideal standards account for a minimal amount of normal...

All of the following statements regarding standards are accurate except:

a. Standards allow management to budget at a per-unit level.

b. Ideal standards account for a minimal amount of normal spoilage.

c. Participative standards usually take longer to implement than authoritative standards.

d. Currently attainable standards take into account the level of training available to employees.