Current cost, normal cost: What is the difference. Select one: A. The normal cost system is the method used by small and medium- sized companies. The current cost system is the method used by multinationals and other companies that carry out international transactions. b. Current indirect costs are charged to the product / service in a current cost system. The allocated overhead (applied overhead) is charged to the product / service in a normal cost system. c. Due to the difficulty in identifying direct material costs, they are estimated in the normal cost system. Current direct material costs are only recognized in the current cost system. d. The allocated overhead (applied overhead) is charged to the product / service in a current cost system. The current indirect costs are charged to the product / service in a normal cost system