Actual Costing Normal Costing Standard Costing Actual prices x Actual quantity of inputs used Actual prices x Actual quantity of inputs used Variable Costing Variable Direct Manufacturing Cost Variable Manufacturing Overhead Costs Actual variable overhead rates Actual quantity of cost- allocation bases used (A) ( Absorption Costing Standard prices x Standard quantity of inputs allowed for actual output achieved Standard variable overhead rates x Standard quantity of cost- allocation bases allowed for actual output achieved Standard prices x Standard quantity of inputs allowed for actual output achieved Fixed Direct Manufacturing Costs Actual prices x Actual quantity of inputs used (B) Fixed Manufacturing Overhead Costs Actual fixed overhead rates x Actual quantity of cost allocation bases used Budgeted fixed overhead rates x Actual quantity of cost allocation bases used (C) a What is the formula for (A)? b. What is the formula for (B)? What is the formula for (C)