90. Analyze standard costs for a software development project using the following data:

Cost Element	Standard Cost ($)
Development	40,000
Testing	30,000
Maintenance	20,000
Support	10,000

Requirements:

• Calculate the standard cost per unit.
• Prepare a standard cost variance analysis table.
• Discuss the significance of standard costing.
• Identify potential causes of variance from standard costs.
• Provide recommendations for variance management.