Orion's Management Recently Committed to Incurring Direct Labour and All

Multiple Choice

Orion's management recently committed to incurring direct labour and all manufacturing overhead charges regardless of the number of units produced. Under throughput costing, the company's cost of goods sold would include charges for:

A) selling and administrative costs.
B) direct materials.
C) direct labour and manufacturing overhead.
D) direct materials, direct labour, and manufacturing overhead.
E) direct materials, direct labour, manufacturing overhead, and selling and administrative costs.