Management Would Generally Expect Unfavorable Variances If Standards Were Based $\underline{\text{Ideal}} ~~~~~~~~\underline{\text{Practical}} ~~~~~~~~~~~\underline{\text{Expected annual}}$

Multiple Choice

Management would generally expect unfavorable variances if standards were based on which of the following capacity measures? $\underline{\text{Ideal}} ~~~~~~~~\underline{\text{Practical}} ~~~~~~~~~~~\underline{\text{Expected annual}}$

A) yes no no
B) no no no
C) no yes yes
D) yes yes no