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Question：Which two of the following points state why it is generally regarded to be more difficult to set standards for service function costs than for manufacturing costs?
A. The costs of many service functions are predominantly variable.
B. Tasks in many service industries are usually quick and simple.
C. There is often no measurable output from service functions.
D. The activities of many service functions are of a non-standard nature.
The correct answers are: There is no measurable output from service functions; The activities of many service functions are of a non-standard nature.
The output of services functions is not as easily measurable as it is with goods which are physically manufactured. This makes it difficult to establish standard unit rates, because there are no easily available standard times or usages.
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