Which of the Following Statements Is Correct Using the Direct

Multiple Choice

Which of the following statements is correct using the direct costing concept?

A) All manufacturing costs are included in the calculation of cost of goods manufactured.
B) Only fixed costs are included in the calculation of cost of goods manufactured, while variable costs are considered period costs.
C) Only variable manufacturing costs are included in the calculation of cost of goods manufactured, while fixed costs are considered period costs.
D) All manufacturing costs are considered period costs.