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1.What is an attainable standard?
A. A standard which includes no allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under perfect operating conditions
B. A standard which includes some allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under efficient operating conditions
C. A standard which is based on currently attainable operating conditions
D. A standard which is kept unchanged, to show the trend in costs
