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Answer (B) is correct . Standard costs are predetermined, attainable unit costs. Standard cost systems isolate deviations (variances) of actual from expected costs. One advantage of standard costs is that they facilitate flexible budgeting. Accordingly, standard and budgeted costs should not differ when standards are currently attainable. However, in practice, budgeted (estimated actual) costs may differ from standard costs when operating conditions are not expected to reflect those anticipated when the standards were developed.

Answer (A) is incorrect because Standard costs are determined independently of the budget.
Answer (C) is incorrect because Budgeted costs are expected future costs, not historical costs.
Answer (D) is incorrect because Budgeted and standard costs should in principle be the same, but in practice they will differ when standard costs are not expected to be currently attainable.