Standards Standard costs are budgeted costs to manufacture a single unit of product,or perform a single service To develop standards identify material and labor types,quantities,and prices overhead types and behavior 海南大学董建华讲授 10-4 海南大学董建华讲授 10- 4 Standards Standard costs are budgeted costs to ◼ manufacture a single unit of product, or ◼ perform a single service To develop standards identify ◼ material and labor types, quantities, and prices ◼ overhead types and behavior