Standards based on the optimum level of performance under perfect operating conditions are

A) attainable standards.
B) ideal standards.
C) normal standards.
D) practical standards.

Ideal Standards

Standards set under perfect or ideal conditions, used for comparison with actual performance to gauge efficiency and productivity, though often unattainable in practice.

Optimum Performance

The highest level of efficiency, productivity, or effectiveness that can be achieved in a specific context.

Attainable Standards

Realistic standards that can be achieved under current operating conditions, often used in cost and management accounting.