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What would NOT be a justification for changing an established standard? Group of answer choices...

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Accounting

What would NOT be a justification for changing an established standard?

Group of answer choices

A new procedure that permits a significant reduction in wasted materials during production

A shortage in a required raw material, which has resulted in a significant price increase

A new union contract that will mean significantly higher labor costs

A forecast that the economy is steady, which probably means the same sales next year as this year

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