A. standard price per input unit
B. standard price per output unit
C. standard cost per input unit
D. standard cost per output unit
✅ The correct answer is option A.
Standard input allows one unit, to be divided by standard cost per output unit for variable direct cost input, to calculate standard price per input unit. A standard cost is described as a predetermined cost, an estimated future cost, an expected cost, a budgeted unit cost, a forecast cost, or as the “should be” cost.
Standard input allows one unit, to be divided by standard cost per output unit for variable direct cost input, to calculate standard price per input unit. A standard cost is described as a predetermined cost, an estimated future cost, an expected cost, a budgeted unit cost, a forecast cost, or as the “should be” cost.