1. Abel Company has a standard cost of $5 per unit. Next year, Abel plans to make 20,000 units at a total manufacturing cost of $100,000. Abel is using standard costing in_____.

2. Sanders Company has excess capacity and is considering a special order for 400 units at less than the usual price. In determining whether or not the company can accept the special order, Sanders calculates the standard variable cost per unit at $3. Sanders is using standard costing in _______.

3. Clooney Company has a standard cost of $8 per unit. Last month, Clooney made 150 units at actual cost of $1,240, which Clooney compared to the total standard cost of $1,200. Clooney is using standard costing in _____.

The options to each of these questions are: control, decision making, and planning. PLEASE help! Thanks