3. Which of the following statements is corres? ! A) Ideal standards should be used for both planning and control purposes. B) Ideal standards assume the process is as efficient as possible under normal circumstance and better motivate employees. C) Practical standards can be defined as standards that are "tight but still attainable." D) Practical standards often encourage employees to sacrifice product quality to achieve lower costs The standard costing system and its associated managerial tool, the vanance analysis technique, were introduced for the first time by: [ A) IBM. B) Hewlett Packard C) Toyota D) Ford. 4