Which of the following statements about normal costing (as seen in Chapter 5) is TRUE? Direct costs are calculated using a budgeted rate, and indirect costs are allocate using an actual rate. Direct costs and indirect costs are allocated using an actual rate. Direct costs are actual costs, and indirect costs are allocated using a budgeted rate. Direct costs are calculated by using the actual direct-cost rate times the budgeted quantity of the direct costs input. Direct costs and indirect costs are calculated using budgeted rates. Deco2 of 6