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What is an attainable standard? A. A standard which includes some allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under efficient operating conditions B. A standard which is kept unchanged, to show the trend in costs C. A standard which is based on currently attainable operating conditions D. A standard which includes no allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under perfect operating conditions |