Which of the following combination of costing systems assigns the same direct labour cost to inventory?

A$)$ variable$-$throughput

B$)$ variable$-$absorption

C$)$ throughput$-$absorption

D$)$ normal$-$standard

E$)$ actual$-$standard

Data collection problems arise when

A$)$ data are recorded electronically rather than manually.

B$)$ accrual$-$basis costs are used rather than cash$-$basis costs.

C$)$ outliers are removed.

D$)$ purely inflationary price effects are removed.

E$)$ fixed and variable costs are not separately identified and both are allocated to products on a per unit basis.