The Nairobi Ice Cream Company has grown substantially recently, and management now feels the need to develop standards and compute variances. A consulting firm was hired to develop the standards and the format for the variance computation. One standard in particular that the consulting firm developed seemed too excessive to plant management. The consulting firm's standard was the production of 100 gallons of ice cream every 45 minutes. The plant's middle level of management thought the standard should be 100 gallons every 55 minutes, while the company's top management believed that the consulting firm's standard would provide more motivation to the employees. Meanwhile, the employee's Union Leaders think that the idea of using standards should be outrightly dropped. Required As the management accountant, you have been advised to write an advisory report to the board of directors discussing the following. a) The rationale of Nairobi Ice Cream Company establishing a standard for production in the Ugandan context. b) Relevant factors and caveats Nairobi Ice Cream Company should consider before selecting one of the proposed standard options? c) The efficacy of employee's Union Leaders' proposal in light of the extant Management Accounting knowledge available in Kenya today