Why might managers prefer to use normal costing?A$)$ Normal costing allows managers to allocate overhead costs at the end of the accounting year.This allows managers to use the costs incurred to provide an accurate costing method so that adjustments will not need to be made at the end of the accounting year.B$)$ Normal costing provides managers with information at the end of a fiscal year when they know actual manufacturing overhead costs. This approach is preferable to managers to improve the company's spending efficiency and increase overall profits.C$)$ Normal costing enables managers to use the budgeted manufacturing overhead rate determined at the beginning of the year to estimate the cost of a job as soon as the job is completed.Managers want to know job costs for ongoing uses, including pricing jobs, monitoring and managing costs, evaluating the success of the job, learning about what did and did not work, bidding on new jobs, and preparing interim financial statements.D$)$ None of above is correct.