Which of the Following Would Be Considered If a Company

Which of the following would be considered if a company desires to establish a series of practical manufacturing standards?

A) The productivity loss associated with a short-term worker slowdown.
B) Normal defect rates in an assembly process only.
C) Highly unusual spoilage rates with direct materials.
D) Quantity discounts associated with purchases of direct materials only.
E) Normal defect rates in an assembly process and quantity discounts associated with purchases of direct materials.