In a normal costing system, indirect costs are recorded to debit Work in Process Inventory account based on the predetermined overhead rate times the actual quantity of the activity base. indirect costs are recorded to debit Work in Process Inventory account based on the actual overhead rate times the actual quantity of the activity base. applied manufacturing overhead costs are recorded as debits to the Manufacturing Overhead account. all answer options are correct. In a normal costing system, indirect costs are recorded to debit Work in Process Inventory account based on the predetermined overhead rate times the actual quantity of the activity base. indirect costs are recorded to debit Work in Process Inventory account based on the actual overhead rate times the actual quantity of the activity base. applied manufacturing overhead costs are recorded as debits to the Manufacturing Overhead account. all answer options are correct