For a product made by George Company, last year's standards for labor were 2 hours at $12 per hour. Which of the following considerations should George take into account in setting the standards for this year?

Multiple Choice

A ) George should consider any changes that may influence worker productivity.

B) George should revisit the prior year standards.

C) George should consider whether or not the prior year standards were achieved.

D) All of these answers are correct.