Once a 'steady state' was reached in production, Spinster Co set the standard costs for the new product. Which of the following best describes an attainable standard?
A.
A standard which can be attained under perfect operating conditions
B.
A standard based on current working conditions
C.
A long term standard which remains unchanged over the years and is used to show trends.
D.
A standard which can be achieved if production is carried out efficiently, machines are properly operated and/or materials are properly used.