In the Absorption Approach to Cost-Plus Pricing, Which Costs Below

Multiple Choice

In the absorption approach to cost-plus pricing, which costs below are included in the cost base? $\begin{array}{lll}&\text { Fixed manufacturing }&\text { Fixed selling and }\\&\text { overhead } & \text { administrative } \\\text { A) } & \text { Yes } & \text { Yes } \\\text { B) } & \text { Yes } & \text { No } \\\text { C) } & \text { No } & \text { Yes } \\\text { D) } & \text { No } & \text { No }\end{array}$

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