A. Practical standards do allow for downtime or idle time, but those allowances do not include incompetence or irresponsible use of resources.

B. A practical standard includes allowances for downtime and idle time. Therefore it would actually increase the per-unit costs somewhat.

C. Practical standards are excellent measures for employees to keep themselves in check. Knowing how much to use or how much to pay gives employees realistic guidelines that can be applied to everyday working conditions. They are reasonable, not impossible.

D. Practical standards are a more desirable basis as rarely does any company work under ideal situations. To budget at those levels would be to set the company up for multiple budget variances and unmotivated employees.