Outfield Sporting Goods is planning the standard costs required to manufacture baseball gloves. Which answer choice is false?

A) Outfield's ideal (theoretical) production standard assumes that glove production will operate at maximum efficiency

B) Ideal production standards are adjusted to account for waste, spoilage, and machine breakdowns

C) Practical standards are challenging but achievable standards under normal conditions

D) Ideal production standards are not adjusted to account for waste, spoilage, and machine breakdowns