Actual Costing Is a Costing System That Traces Direct Costs

Multiple Choice

Actual costing is a costing system that traces direct costs to a cost object by ________.

A) using the budgeted direct cost rates times the budgeted quantities of direct-cost inputs
B) using the actual direct costs rates times the budgeted quantities of the direct-cost inputs
C) using the actual direct cost rates times the actual quantities of the direct-cost inputs
D) using the budgeted direct cost rates times the actual quantities of the direct cost inputs