Which of the following describes a ‘basic standard’ within the context of budgeting?A.A st

Which of the following describes a ‘basic standard’ within the context of budgeting？

A.A standard which is kept unchanged over a period of time

B.A standard which is based on current price levels

C.A standard set at an ideal level, which makes no allowance for normal losses, waste and machine downtime

D.A standard which assumes an efficient level of operation, but which includes allowances for factors such as normal loss, waste and machine downtime

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