Which of the following is true of normal costing?

a.Actual direct materials cost is traced to products, but estimated direct labor and estimated overhead costs are assigned using predetermined rates.

b.Actual direct materials, actual direct labor, and actual overhead cost are assigned to products.

c.Actual direct labor cost is traced to products, but estimated direct materials and estimated overhead costs are assigned using predetermined rates.

d.Actual direct materials and direct labor costs are traced to products, but estimated overhead costs are assigned using predetermined rates.

e.All manufacturing costs are assigned using predetermined rates.