20. Budgets are used to accomplish all of the following tasks except A. directing operations. C. controlling operations B. planning for the future. D. recording actual results 21. Fern Compa Company may be closest to ny has an ROI of 38%, and capital turnover of 2.5. The sales margin for Fern A. 15%. B. 95%. D. 6%. C. 35%. 22. The f our perspectives of the balanced scorecard include all of the following except A. learning and growth. B. Cost. D. financial. C. customer. 23. The type of standard costs that provides allowances for normal amounts of waste and inefficiency in the production process is referred to as a(n) A. ideal standard. B. realistic standard. C. practical standard. D. perfection standard 24. A favorable direct labor efficiency variance and an unfavorable direct labor rate variance might indicate which of the following? A. Unskilled workers using less actual hours than standard, paid a lesser rate per hour than the standard rate B. Skilled workers using more actual hours than standard, paid at a higher rate per hour than the standard rate C. Unskilled workers using more actual hours than standard, paid at a higher rate per hour than the standard rate D. Skilled workers using less actual hours than standard, paid at a higher rate per hour than the standard rate