[单选题]
Which of the following are benefits of using a standard costing system?(1) It facilitates timelier and more efficient reporting(2) It provides the basis on which inefficient operations can be identified(3) Over time administrative work is reduced(4) It focuses on controllable costs for responsibility accounting
A .1, 2 and 3 only
B .1, 2 and 4 only
C .1, 3 and 4 only
D .2, 3 and 4 only
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