PLEASE ANSWER THE QUESTION! THANK YOU!

The standard quantity allowed (SQ) is equal to:

A) the amount of direct material or labor that was actually used to produce the budgeted production amount.

B) the amount of direct material or labor that should have been used to produce the budgeted production amount.

C) the amount of direct material or labor that was actually used to produce the actual production amount

D) the amount of direct material or labor that should have been used to produce the actual production amount.