1)Causes for the difference between applied and actual overhead costs do not include_______________?

a) different number of workdays in different months
b)price changes in individual overhead items
c) inefficent use of overhead items
d)repairs made on a regular , consistent basis

2)When the actual overhead costs exceed the amount applied overhead costs the overhead costs are _______.At the end of the accounting period accountants dispose of the underapplied or overapplied overhead using________ or _______- .

a)overapplied-proration-immediate write off
b)underapplied- proration - immediate-write off
c overapplied-flexible budget variance-proration
d) underapplied - flexible budget variance- immediate write off

3)To determine the costs of a manufactured product a normal costing system uses_____________.

a)actual direct material,actual direct labor and actual overhead costs
b)applied direct material, applied direct labor and applied overhead costs
c)applied direct material,applied direct labor, and actual overhead costs
d)actual direct materials, actual direct labor and normal applied overhead costs