12) The difference between actual costing and normal costing is: A) actual costing uses actual quantities of cost -allocation bases B) actual costing uses actual quantities of direct-costs C) normal costing uses budgeted indirect-costs D) normal costing uses actual quantities of direct-costs 13) One reason indirect costs may be overapplied is because: A) requisitioned direct materials exceed budgeted material costs B) the actual allocation base quantity exceeds the budgeted quantity C) budgeted indirect costs exceed actual indirect costs D) Both A and B are correct