00406nam a22001097a 4500008004100000022001300041050002600054245008600080260002400166300003400190440007200224191209b           ||||| |||| 00| 0 eng d  a11199636  aHF 5686. C8 .I43 2019  aICAN STUDENTS' JOURNAL bStandard Costing And Variance Analysis: An Understanding  aLagos,bICAN,c2019  aVol. 23, [2], April/June 2019  aStandard Costing and Variance Analysis: An UnderstandingnQuarterly