In a standard costing system,managers use standards that are attainable through efficient operations but that allow for normal disruptions.

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Standards in a standard costing system should be set at a level that is attainable through efficient operations, but they should also allow for normal disruptions such as machine breakdowns or employee absences. This is because standard costs are used as a benchmark for evaluating actual costs and performance, and it is expected that some deviations from standards will occur in normal operations.

In a Standard Costing System,managers Use Standards That Are Attainable