(1) Briefly consider the following two claims regarding the standard pricing system and deviation analysis: When the pro

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(1) Briefly consider the following two claims regarding the standard pricing system and deviation analysis: When the production process is automated and based on mechanization and computing, as long as the production process is normal, the quantity deviations in materials are expected to be negligible, and therefore there is no point in analyzing them. (2) When the quantity produced differs materially from the quantity planned, the analysis of the deviations in direct costs is meaningless.