In normal costing the manufacturing overhead control and manufacturing overhead allocated accounts ...

In normal costing the manufacturing overhead control and manufacturing overhead allocated accounts in the general ledger respectively, refer to
A) the record of actual overhead costs, and the record of overhead allocated to specific jobs using budgeted rates × actual base units.
B) the record of total budgeted overhead costs and the record of actual overhead allocated to date.
C) the record of actual overhead costs, and the record of overhead allocated to specific jobs using actual rates × budgeted base units.
D) the record of total budgeted overhead costs, and the record of overhead allocated to specific jobs using budgeted rates × actual base units.
E) the record of actual overhead costs, and the record of overhead allocated to specific jobs using budgeted rates × budgeted base units.