A companys budgeted production of Product Zimba for the month ending 30 November 2019 was 10,000 units. The fixed overheads were budgeted at Rs 3,200,000. The standard costs for the product are: Direct materials 6 litres of material A at Rs30 per litre Direct labour 4 hours at Rs50 per hour Variable overhead is absorbed at Rs40 per labour hour The manufacturer operates a standard marginal costing system and the standard selling price is set based on a mark-up of 25%. The actual results for the month ended 30 November 2019 were: Production : 9,800 units Direct materials : 59,700 litres at a total cost of Rs 1,761,150 Direct labour : 39,500 hours at a total cost of Rs 1,920,800 Variable overheads incurred: Rs 1,542,000 Fixed overheads incurred : Rs 3,120,000 During the month of November 2019, the company managed to sell all the quantity produced by offering a 3 % discount on the standard price. REQUIRED: (a) State briefly any four problems which a firm may face when setting standards.