Which of the following statements is correct?

Group of answer choices

The standard rate per unit for direct labor should not include employee fringe benefits or employment taxes as they may vary across individual employees.

The standard hours per unit for direct labor should allow for normal machine downtime, cleanup, and employee rest periods.

The standard price per unit for direct materials should not include any purchase discounts as they are not usually under the control of purchasing managers.

The standard quantity per unit for direct materials should not include any allowance for waste, spoilage and other inefficiencies.