Activity rates are used to apply manufacturing overhead to products during the year instead of recording actual overhead costs directly into the work in process account because: Multiple Choice product costs would fluctuate wildly All of the answers shown would correctly complete the sentence started above the final number of products produced would not be known until the end of the year the total amount of actual manufacturing overhead would not be known until the end of the year manufacturing overhead is not a direct cost that can be traced to (caused by) an individual product