UNIT 8 $6,860 ($9,800 X .70) COST OF NEXT 7 UNITS = (8 X $6,860...

160. Correct answer c. The only difference between actual costing and normal costing is that

actual costing uses actual indirect-cost rates while normal costing uses budgeted indirect

cost rates. Therefore, normal costing does not improve the accuracy of job or product

costing.