In a form, when adding a Dropdown Menu field, what are the values?

When creating or editing a form, when adding a Drop-Down Menu, you must define values for each of the items (Drop-Down Menu Options). It is recommended to define a numerical value in Values. For example: the items / drop down options are: Blue, Green, Red. Under Values, enter the values: 100, 200, 300 or optionally 1, 2, 3 or similar. The values have an internal role in the system and are not reflected in the final form in any way.