Distinguish between actual costing and normal costing. A. Actual costing and normal costing differ in their use of actual or budgeted quantities of direct-cost inputs. B. Actual costing and normal costing differ in their use of actual or budgeted quantities of cost-allocation bases. C. Actual costing and normal costing differ in their use of actual or budgeted indirect-cost rates. D. Actual costing and normal costing differ in their use of actual or budgeted direct-cost rates.
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