a. is attainable in an ideal operating environment. Ob. will result in a number of favorable variances on a performance report. tends to motivate employees over a long period of time. OC. O d. is generally preferred by behavioral scientists. Oe. would make allowances for normal amounts of scrap and waste. Clear my choice

A standard cost: a. is almost always the actual cost from previous years. b. is the "true" cost of a unit of production. c. can be useful in calculating equivalent units. d. is normally the average cost within an industry. e. is a budget for the production of one unit of a product or service