Question：Capacity levels used in setting standard absorption rates for production overheads are often related to performance standards. To which performance standard is budgeted capacity often associated?
A. Ideal standard.
B. Basic standard.
C. Current standard.
D. Attainable standard.
The correct answer is: Current standard.
解析：Budgeted capacity is associated with current standards.
Budgeted capacity is not associated with basic standards.
Practical capacity is associated with attainable standards.
Full capacity is associated with ideal standards.
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