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 budgeted direct cost rates times the actual quantities of the direct cost inputs

D.

using the actual direct cost rates times the actual quantities of the direct-cost inputs