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Answer (C) is correct . Normal costing can provide more timely information about job and product costs, and it can helpfully smooth product costs throughout a period, but it cannot in and of itself improve the accuracy of costing.

Answer (A) is incorrect because More timely costing of jobs and products is one of the benefits of normal costing.
Answer (B) is incorrect because A smoothing of product costs throughout the period is one of the benefits of normal costing.
Answer (D) is incorrect because Providing a more economical way of attaching overhead to a job or product is one of the benefits of normal costing.