Both ChemLawn and United Parcel Service (UPS) use truck drivers to deliver services to clients. ChemLawn’s drivers use a hose connected to the tanks on their trucks to spray liquid fertilizers and weed killers on clients’ lawns. Drivers of UPS trucks deliver packages to residences and businesses. If you were setting cost standards for ChemLawn and UPS, what standards would you set that apply to the drivers, and what cost components would you use? What measures would you use to evaluate the drivers’ performance? How would cost standards for these two service companies be similar, and how would they differ? How do cost standards for service companies differ from those of manufacturing companies?