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Need Help with these two questions please, The picture I posted are clear. Which type of standard allows for waste in the manufacturing process? Actual

Need Help with these two questions please, The picture I posted are clear.
Which type of standard allows for waste in the manufacturing process? Actual standard Practical standard Attainable standard Ideal Standard Question 2 1 pts The direct labor rate variance was unfavorable and much greater than anticipated. Who would be in the best position to explain why the unfavorable variance occurred? O Human resources manager O Managerial accountant O Purchasing manager O Engineering manager

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