Authoritative or Participative?

A budget maker interviews the manger of firm's mobile line and the mobile parts assembling machine operators. The objective is to define a cost standard that each of these parties belives is the best result that could be achieved assiming that nothign went wrong. What sort of Standard is being set? A. Authoritative Ideal Standard B. Participative Ideal Standard C. Authoritative currently attainable standard D. Participative currently attainable standard