In a Normal Costing System,how Is the Predetermined Variable Manufacturing

Multiple Choice

In a normal costing system,how is the predetermined variable manufacturing overhead rate calculated?

A) Divide actual variable manufacturing overhead by the normal (or estimated) activity level.
B) Divide estimated variable manufacturing overhead by the actual activity level.
C) Divide estimated variable manufacturing overhead by the normal (or estimated) activity level.
D) Divide actual variable manufacturing overhead by the actual activity level.