A Primary Difference Between Overhead Costs in Manufacturing Companies and Non-Manufacturing

Multiple Choice

A primary difference between overhead costs in manufacturing companies and non-manufacturing companies is that

A) GAAP requires both types of companies to use the same treatment for manufacturing costs
B) Only non-manufacturing companies must include overhead costs as inventoriable costs for financial reporting purposes
C) Variable and fixed manufacturing costs are not inventoriable for purposes of financial reporting
D) Only manufacturing companies must include overhead costs as inventoriable costs for financial reporting purposes