Which of the Following Items Are Included in the Cost

Multiple Choice

Which of the following items are included in the cost base under the absorption costing approach to cost-plus pricing?
$\begin{array}{|l|l|l|l|l|}\hline & {\text { Variable Cost }} &&{\text { Fixed Cost }} \\\hline & \text { Production } & \text { Selling } & \text { Production } & \text { Selling } \\\hline \text { A) } & \text { Yes } & \text { Yes } & \text { Yes } & \text { No } \\\hline \text { B) } & \text { No } & \text { Yes } & \text { No } & \text { Yes } \\\hline \text { C) } & \text { Yes } & \text { Yes } & \text { No } & \text { No } \\\hline \text { D) } & \text { Yes } & \text { No } & \text { Yes } & \text { No } \\\hline\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D