? Which of following is not correct about normal costing a. Direct manufacturing costs is applied to jobs based on a predetermined rate O b. Actual direct labor cost is traced to jobs O c. Product cost does not include selling and administrative expenses 0 d. The job cost will include the applied indirect manufacturing cost O e. Actual direct materials cost is traced to jobs O any XYZ uses a job order costing system. During the year, Job XY was started and completed. The total