In Absorption Costing, What Are the Re-Apportioned Costs

Multiple Choice

In absorption costing, what are the re-apportioned costs?

A) The apportionment of an over or under spend of a department at the end of the period.
B) The spreading of manufacturing department costs to products.
C) he apportionment of indirect costs of a service department to manufacturing departments.
D) The allocation of non-manufacturing costs to production departments.