Which of the Following Is False Regarding Normal Costing

Multiple Choice

Which of the following is false regarding normal costing?

A) Normal costing assigns to products actual direct material and direct labor costs plus an amount representing "normal" manufacturing overhead.
B) Under normal costing,a firm derives a rate for applying overhead to units produced before the production period begins.
C) Under normal costing,a firm uses a predetermined overhead rate in applying overhead to each unit as the firm produces it throughout the year.
D) Under normal costing,a firm uses the actual overhead costs incurred because this is the "normal" procedure in the United States.