Questions 4 and 5 require you to think about how Actual costing, Normal costing and Standard costing systems are similar but different. In actual costing, direct material and direct labor are recorded in work-in-process at their actual costs, and manufacturing overhead is applied to cost objects based on the actual overhead rate (actual overhead costs/actual units of the cost allocation base) Question 4 At what costs are manufacturing inputs (direct materials, direct labor, allocated manufacturing overhead) recorded in the accounting system in a normal costing system? Question 5 At what costs are manufacturing inputs (direct materials, direct labor, allocated manufacturing overhead) recorded in the accounting system in a standard costing system