$11\mathrm{.}5$ Sencam Designs manufactures exclusive furniture. Results have been disappointing in recent years, and a new managing director, Nayshia Woods, was appointed to raise production volumes. After an initial assessment, she considered that budgets had been set at levels which were easy for employees to achieve. She argued that employees would be better motivated by setting budgets which challenged them more in terms of higher expected output.

Cost and Management Accounting

Other than changing the overall budgeted output, Ms Woods has not yet altered any part of the standard cost card which appears below:

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