Which of the following statements about developing staffing guides is TRUE?

B$)$ If a supervisor has transferred from an upscale to a casual dining restaurant, he or she can usually use the same staffing guide.

C$)$ The standard labor hours of a staffing guide need to be converted to labor costs to ensure compliance with the budget.

A$)$ Labor standards are irrelevant to the development of staffing guides.

D$)$ The staffing guide can be used to plan work schedules, but not to control labor costs.