Question 15 (Mandatory) (3 points) Which of the following is not a valid way to adapt standard cost systems to today's manufacturing environment? Devote more resources to the tracking of direct labor cost. Use additional nonfinancial measures for performance evaluation and control. Use more non-traditional cost drivers such as number of setups or engineering change orders. Update standards more frequently to adjust for the elimination of non-value- added costs. Emphasize material and overhead costs