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Answer (A) is correct . In the long run, these costs should be the same. In the short run, however, they may differ because standard costs represent what costs should be, whereas budgeted costs are expected actual costs. Budgeted costs may vary widely from standard costs in certain months, but, for an annual budget period, the amounts should be similar.

Answer (B) is incorrect because Standard costs are not necessarily determined by engineering studies.
Answer (C) is incorrect because Standard costs are usually based on currently attainable standards applicable when a process is under control. They are set without regard to variances or slack.
Answer (D) is incorrect because Budgeted costs include expected deviations from the standards.