The difference between standard costs and budgeted costs is that standard cost:

A refers to a single unit while budgeted costs refer to the cost, at standard, for the total number of budgeted units.

B is calculated under ideal conditions, while budgeted costs are calculated for attainable conditions.

C is calculated for raw material while budgeted costs are calculated for direct labor.

D is part of the management accounting system, while budgets are part of the financial accounting system.