Consider the cost of goods sold calculation shown below.

Beginning inventory

Plus cost of goods manufactured Less ending inventory Plus variable overhead

efficiency variance

Cost $of$ goods sold

$[$$$100,000],[2,500,000],[(125,000)],[$$$2,\frac{10,000}{?}]$

This is an example of which cost measurement technique?

A$.$ Either normal costing or standard costing.

B$.$ Standard costing.

C$.$ Either actual costing or normal costing.

D$.$ Normal costing.