The following statements have

The following statements have been made in relation to the use of standard costs in rapidly changing environments: (1) Variance analysis results will take into account important criteria such as customer satisfaction or quality of production. (2) Achieving standards is suitable in most modern manufacturing environments. Which of the above statement(s) is/are true?
A、(1) only
B、(2) only
C、Neither (1) nor (2)
D、Both (1) and (2)