At the End of an Accounting Period, Using Absorption Costing

Multiple Choice

At the end of an accounting period, using absorption costing, the cost of goods sold account will include:

A) Direct material, direct labor, variable manufacturing overhead.
B) Direct material, direct labor, variable manufacturing overhead, and variable marketing and sales.
C) Direct material, direct labor, variable manufacturing overhead, and fixed manufacturing overhead.
D) Direct material, direct labor, variable manufacturing overhead, fixed manufacturing overhead, and variable marketing and sales.
E) Direct material, direct labor, variable manufacturing overhead, fixed manufacturing overhead, variable marketing and sales, and fixed marketing and sales.