Which of the following about Normal Costing is NOT true?

Select all that apply.

A. MOH is allocated using budgeted rate and budgeted cost allocation base         

B. MOH is allocated using budgeted rate and actual cost allocation base 

C. Direct costs and indirect costs are traced using budgeted rates              

D. direct costs are traced using a budgeted rate, and indirect costs are allocated using an actual rate        

E. direct costs are traced using a actual rate, and indirect costs are allocated using an budgeted rate         

F. Direct costs and indirect costs are traced using actual rates