The budgeted overhead costs for standard hours allowed and the overhead costs applied to the product are the same amount

A) for both variable and fixed overhead costs.
B) only when standard hours allowed are less than normal capacity.
C) for variable overhead costs.
D) for fixed overhead costs.

For variable overhead costs, the budgeted overhead costs for standard hours allowed and the overhead costs applied to the product are the same amount because variable overheads are applied based on actual activity levels, which are represented by the standard hours allowed for the actual production achieved. Fixed overheads, on the other hand, are allocated based on budgeted levels rather than actual activity, leading to potential differences between budgeted costs and overheads applied.