When Determining the Cost of a Manufactured Item Under an Operation-Costing

When determining the cost of a manufactured item under an operation-costing system, a company would:

A) trace direct-material cost and actual conversion cost to each product produced.
B) trace direct-material cost to each batch product produced and use a predetermined application rate for conversion cost.
C) trace actual conversion cost to each product produced and use a predetermined application rate for direct material.
D) use a predetermined application rate for both direct-material cost and conversion cost.
E) often switches to a job-costing system to simplify record keeping procedures.