The Input Standard Cost Per Completed Unit May Be Calculated

The input standard cost per completed unit may be calculated by

A) multiplying the budgeted number of outputs for one input by the budgeted price per output unit.
B) multiplying the budgeted price per input by the budgeted number of inputs for one unit of output.
C) dividing the variable price per input by the budgeted number of inputs for one unit of output.
D) dividing the budgeted number of outputs for one input by the budgeted price per output unit.
E) dividing the budgeted price per input by the budgeted number of inputs for one unit of output.