Which of the Following Statements Concerning Cost Accounting for Service

Which of the following statements concerning cost accounting for service type businesses is correct?

A) Cost accounting is not used in service business.
B) Cost information is needed for different reasons in a service business than in a manufacturing business.
C) 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.
D) Actual costs rather than budgeted costs are used to determine overhead application rates.