5. A difference between standard costs used for cost control and 1 poirrt budgeted costs " O A. Can exist because standard costs must be determined after the budget is completed. 0 B. Can exist because budgeted costs are historical costs while standard costs are based on engineering studies. 0 I3. Can exist because establishing budgeted costs involves employee participation and standard costs do not. O D. Can exist because standard costs represent what costs should be while budgeted costs represent expected actual costs. a. Normal costing and standard costing differ in that * 1 poirrt (:11 A. normal costing is less appropriate for multiproduct rms 0 B. only normal costing can be used with absorption costing. 0 IS. the two systems can show different overhead budget variances. O D. the two systems show different volume variances if standard hours do not equal actual hours