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A manufacturer makes picture frames that require one sheet of glass each. Each sheet of glass comes from one larger sheet that is cut into four pieces. Normally, the company is able to produce 400 frames using 110 large sheets of glass, as there is typically some breakage during the process. To improve its operation, the company has set its standard for glass material usage at 100 sheets of large glass to manufacture 400 frames. Which one of the following statements best describes the type of standard the company has set?