mutiple choose problem

4) Which of the following items represents a difference between financial and managerial accounting? A. Users of the information. B. Flexibility of practices. C. Timeliness and time dimension of the information reported. D. Nature of the information. E. All of these. b) Emco Company uses direct labor cost as a basis for computing its predetermined overhead rate. In computing the predetermined overhead rate for last year, the company misclassified a portion of direct labor cost as indirect labor. The effect of this misclassification will be to: A understate the predetermined overhead rate. B overstate the predetermined overhead rate Chave no effect on the predetermined overhead rate D cannot be determined from the information given