Which of the following is a characteristic of the actual cost method?

A- While the product cost is expected as an estimate, the actual amounts of the expenses are also allowed.

B- It is a method that calculates product costs according to estimated cost data.

C- In the actual cost method, it expresses the expected costs under normal conditions.

D- An enterprise using the actual cost method can calculate the unit cost of the product only after all expenses have been incurred.

E- In the actual financial method, rough estimates are used by taking into account the cost data realized in the past periods of the enterprise and the expectations about the future.