Which of the following statement is not true?
A、Standards should be designed to encourage efficient future operations, not just a repetition of past inefficient operations.
B、The standard quantity per unit for direct materials should reflect the amount of material required for each unit of finished product, as well as an allowance for unavoidable waste, spoilage, and other normal inefficiencies.
C、The price standard for variable manufacturing overhead comes from the variable portion of the predetermined overhead rate.
D、The standard rate per hour for direct labor includes only wages earned.