Which of the following is FALSE regarding normal costing systems? Unlike actual costing, a normal costing system assigns direct materials and labor costs to products using normal costs. A normal costing system estimates the total overhead cost to be occurred and the total activity to be performed during the period to set a predetermined overhead rate. In a normal costing system, overhead is assigned using a predetermined overhead rate multiplied by an actual activity. A normal costing system has less capacity for cost control and management than a standard costing system