The Correct Statement Concerning Cost Accounting for Service Type Businesses

The correct statement concerning cost accounting for service type businesses is:

A) Cost information is needed for different reasons in a service business than in a manufacturing business
B) The cost object is normally activities
C) Actual costs rather than budgeted costs are used to determine overhead application rates
D) To determine the rate at which direct labour costs are applied to a particular job a labour cost per hour is developed for each employee.