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 O ) the total amount of actual manufacturing overhead would not be known until the end of the year O manufacturing overhead is not a direct cost that can be traced to caused by) an Individual product O the final number of products produced would not be known until the end of the year O All of the answers listed would correctly complete the sentence started above. O product costs would fluctuate wildly