In a Normal Costing System

In a normal costing system,

A) actual manufacturing overhead costs are recorded in the respective Manufacturing Overhead Expense account as incurred.
B) actual manufacturing overhead costs should be added as a cost to the specific jobs as the costs are incurred.
C) applied manufacturing overhead costs reflect debits to the manufacturing overhead account.
D) indirect costs are allocated based on the predetermined overhead rate times the actual quantity of the activity base.