Using Normal Costing, Which of the Following Is False About

Using normal costing, which of the following is false about actual overhead?

A) Actual overhead is recorded to the overhead control account during the period.
B) It is reconciled at the end of a period with applied overhead.
C) It is separated into many smaller accounts, such as indirect labor, supplies, etc.
D) All of these are correct.
E) None of these.