Stenderd Costs The Honey Bee Company is a new startup with an in-house manufacturing facility. The company produces organic jars of honey for distribution to boutique stores across the U.S. The production manager worked closely with the accounting team at the start of the year to establish standard costs for labor. The production manager anticipates increased efficiency as the year progresses once the manufacturing facility and schecluling processes are optimized. The following Tableau dashboard presents the standard cost the Honey Bee Company anticipated for each month in 2021 . The standard is measured against the actual performance to determine if the company met its anticipated rate. The charts on this dashboard are interactive. Clicking on a month will filter or highlight the data in the other charts. Additional information is contained in the pop up boxes (also known as tool tips) when you hover over a section of the chart. Use the information from the visualization to answer the following questions. Manufacturing Costs for the period of January 2021 to June 2021 1. Which month had the highest unit sales thus far for 2021 ? February April May June 2. Which of the following describes the trend for ingredient cost through the year? Ingredient cost gradually increased throughout the year. Ingredient cost gradually decreased throughout the year. Ingredient cost remained constant through the year. Ingredient cost randomly changed through the year. 3. Which type of expense accounts for the largest cost to produce its products? Ingredients Packaging Labor All costs are equal. 4. What was the highest, unfavorable labor cost percentage variance thus far for 2021 ? 113.8%111.4%90.7%120.8% 5. Overall, which statement best describes the labor cost variances for the first six months of the year for Honey Bee Company? Labor cost variances were mostly favorable, with only one month experiencing an unfavorable labor cost variance. The company's expectation that labor cost would decline the longer the factory is open appears to be mostly true. The company experienced its most favorable labor cost variance in the month of April and its most unfavorable labor cost variance in the month of May. The standard for labor cost increases month to month to account for the expected increase in labor cost the longer the factory is open