Assuming a Company's Inventory Increased During the Period,which of the Following

Multiple Choice

Assuming a company's inventory increased during the period,which of the following misclassifications may increase net income?

A) Recording administrative salaries as a product cost
B) Recording depreciation on production equipment as an expense
C) Expensing raw material costs instead of including them in inventory
D) Recording depreciation on production equipment as an expense and Expensing raw material costs instead of including them in inventory