Rebecca is concerned about the number of customers complaining about the poor service provided by the department she manages for a hardware store. she is convinced that her employees can provide better service and cut complaints significantly. rebecca has set a goal for her department to reduce customer complaints by 15% within six months. this goal is an example of the type of performance standard needed for effective controlling.

bradford, inc., expects to sell 9,000 ceramic vases for $21 each. direct materials costs are $3, direct manufacturing labor is $12, and manufacturing overhead is $3 per vase. the following inventory levels apply to 2019: beginning inventory ending inventory direct materials 3,000 units 3,000 units work-in-process inventory 0 units 0 units finished goods inventory 300 units 500 units what are the 2019 budgeted production costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively?