How Would You Describe the Standard Hours Allowed

Multiple Choice

How would you describe the Standard Hours Allowed?

A) Standard Hours Allowed is the number of hours it should have taken given the standard hours and the actual number of units produced.
B) Standard Hours Allowed is the predicted number of hours worked in the planning budget.
C) Standard Hours Allowed is the difference between the actual number of hours worked and the hours planned for in the static budget.
D) Standard Hours Allowed is the actual number of hours worked given the actual number of units produced.