Standard costing (Kaplan 166)

Hello dear tutor. Can you explain to me in a simple way, why B is incorrect?

Which one of the following best defines standard costing in a system of budgeting?
A all activities are examined without reference to history each year
B output level and costs are predetermined, actual results then compared with these
predetermined costs and variances analysed
C actual costs are compared with predetermined costs for the level of activity
D costs are assigned to a manager in order that controllable and non-controllable costs
are accounted for