Disadvantages of using standard costs and variances include all of the following O A. the excessive cost to keep standards up- to-date. O B. traditional standards can promote unfavorable employee behavior. C. those manufacturing costs that enter Work in Process Inventory are rec O D. companies that pay employees a salary because direct labor is a fixed f the following except ehavior. ntory are recorded at standard cost, rather than actual cost. r is a fixed cost rather than a variable cost