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What is an attainable standard

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



【参考答案及解析】
An attainable standard assumes efficient levels of operation, but includes allowances for normal loss, waste and machine downtime.
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