Cornerstones of Managerial Accounting 4th Edition by Maryanne Mowen, Don Hansen, Dan Heitger

Exercise 56

In a normal costing system, the cost of a job includes
A) actual direct materials, actual direct labor, and estimated (applied) overhead.
B) estimated direct materials, estimated direct labor, and estimated overhead.
C) actual direct materials, actual direct labor, actual overhead, and actual selling cost.
D) actual direct materials, actual direct labor, and actual overhead.
E) None of the above. Job-order costing requires the use of actual, not normal, costing.