Answer:
Sarah
The reason for Sarah to want to use standard costs to compare with her actual costs is:
c) Management can evaluate the differences between standard costs and actual costs to focus on correcting the cost variances.
Step-by-step explanation:
Standard costs provide a control technique for evaluating the performance of Sarah's company at three levels: a standard performance level, a measure of actual performance, and a measure of the difference (variance) between standard and actual costs. Sarah will also use the variances resulting from the comparison of standard costs with actual costs to measure the non-financial performance of the entity.