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

Multiple Choice

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

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