For management accounting purposes, the denominator volume for applying overhead to products may be:

A) budgeted capacity.
B) practical capacity.
C) normal capacity.
D) All of the given answers

Denominator Volume

The activity level used to allocate fixed costs to products or services, affecting the calculation of unit costs.

Budgeted Capacity

The amount of production or activity level planned for a future period, based on budget allocations.

Practical Capacity

The maximum amount of work or output that can be realistically achieved in a specific period under normal operating conditions.