What are the three options for dealing with the difference between actual and applied capacity (overhead) costs? A. Prorate the difference to direct costs and indirect costs and allocate the total to work in process inventory. B. c. D. E Charge the difference to cost of goods sold. Trace the difference to individual cost objects in finished goods and increase cost of goods sold. Prorate the difference to work in process, finished goods, and cost of goods sold. Decompose the difference into two parts: the difference between actual and budgeted indirect costs, and the difference between budgeted and applied indirect costs