Im not sure about part b, whats the role of different departments managers play in developing the standard cost. Thanks

Idea furniture manufactures and sells a range of household furniture items and goods. Nitika Singh, Idea's management accountant, has been given the task of compiling the company's standard costs, as it is believed the current cost standards, set several years ago, are well out of date and no longer useful. To help Nitika in completing this task, she has spoken to and collected relevant information from a number of people within the company. One of Idea's classic pieces of furniture is the Nrskit handcrafted wooden cutting board. Each cutting board requires 1 metre of timber and 20 minutes of direct labour time to prepare and cut the timber. After the cutting boards are cut, they are inspected for quality purposes. As cutting boards are made from wood (a natural product), boards often contain natural imperfections. On average, natural imperfections cause board to be rejected for every ten accepted. Four rubber footpads are attached to each good cutting board. A total of 15 minutes is required to attach all four pads and to finish each cutting board. The timber for the cutting boards costs $12.25 per metre, and each footpad costs $0.08. Direct labour is paid at the rate of $37.50 per hour Required (11 Marks in total) (a) Develop the standard cost for direct material and direct labour of one cutting board. (4 marks) (b) Explain the role of each of the following people in developing cost standards for the Nrskit product: i. Purchasing Manager (1 mark) ii. Production Manager(1 mark) ii Management Accountant (1 mark)