The concept of a standard used for planning and control purposes is most like a: measure of ideal performance b. unit budget c. measure of maximum...

The concept of a standard used for planning and control purposes is most like a:a. measure of ideal performanceb. unit budgetc. measure of maximum efficiencyd. measure of historical performanceI am pretty sure it is "B" but I want to check with you. If I'm wrong, can you help me understand why?