Which of the Following Is Not a Characteristic of Absorption

Multiple Choice

Which of the following is not a characteristic of absorption costing?

A) It is only useful in long-term manufacturing decisions.
B) Costs are absorbed into finished goods inventory.
C) Measures the costs of all manufacturing resources to produce inventory.
D) All manufacturing costs are included in inventoriable costs.
E) It is not the required inventory method for external reporting in most countries.