Which of the following do managers prepare standards for? O none of the above O Variable manufacturing overhead O Both a and b O Fixed manufacturing overhead Question 42 All of these are benefits of standard costing except: Provides a means of evaluating performance of employees O Allows managers to use management by exception Provides a basis for reasonable cost comparisons O Results in unstable product costs What is an example of a disadvantage of decentralization? Difficulty training employees Excess travel expenses O High employee turn-over Duplication of costs Question 35 Transfer pricing often negatively affects operating income and should be avoided. True O False