The difference between standard costs and budgeted costs is that standard costs a. refer to a single unit while budgeted costs refer to the cost, at standard, for the total number of budgeted units. b. are calculated under ideal conditions, while budgeted costs are calculated for attainable conditions. c. are calculated for material while budgeted costs are calculated for labor. d. are part of the management accounting system, while budgets are part of the financial accounting system