All of the following statements concerning budget standards are correct except:

A. One weakness of using ideal standards to create budgets is that they sometimes represent unrealistic expectations.

B. One weakness of using currently attainable standards to create budgets is that employees are not involved in determining them.

C. One weakness of using ideal standards to create budgets is that they can lead to frustration and a lack of motivation because they are seen as impossible to achieve.

D. One weakness of using currently attainable standards to create budgets is that extraordinary effort is often not needed to reach them.