All of the Following Are Reasons That Companies Prefer Normal

All of the following are reasons that companies prefer normal costing except:

A) Normal costing averages overhead costs and levels out overhead fluctuations that might occur from month to month.
B) Normal costing tracks actual direct materials,actual direct labor costs,and actual manufacturing overhead costs.
C) Normal costing simplifies recordkeeping.
D) Normal costing provides information for managers to quote customers the price of products based on estimated costs.
E) None of the answer choices is correct.