Ideal standard on based on Optimum level of performance under perfect operating condition efficient level of performance under perfect operating conditions effective level of performance under perfect operating conditions all of the above none of the above Direct materials quantity standard is the quality of direct materials that should be used per unit of finished goods quantity of direct materials that are actually used in future production quantity of goods to be used for production plus or minus waste in normal conditions none of the above. Direct materials price standard is the estimated cost per unit of direct materials that are used for production of finished goods the cost per unit for direct materials that should be used for production of finished goods the price less discount that should be used in the production of total finished output none of the above. Direct labor rate standard is the rate of actual labor used in production of finished goods the