The Use of Normal Costing with Absorption Costing

Multiple Choice

The use of normal costing with absorption costing

A) is used because it is easier than actual costing with absorption costing.
B) is used because it is more practical than actual costing.
C) is essentially the same as using actual costing; accountants have created the term for the sake of semantics.
D) means that only normal costs are used in assigning costs to production; any unexpected costs that occur are immediately expenses as period costs.