Which of the following is NOT a problem associated with standard cost accounting?

a. Standard costing motivates management to produce large batches of products and build inventory.

b. Applying standard costing leads to product cost distortions in a lean environment.

c. Standard costing data are associated with excessive time lags that reduce its usefulness.

d. The financial orientation of standard costing may promote bad decisions.

e. All of the above are problems with standard costing.