(Appendix 12A)Which of the Following Items Are Included in the Cost

(Appendix 12A) Which of the following items are included in the cost base under the absorption costing approach to cost-plus pricing?

$\begin{array}{l} \quad \quad \quad\text {Variable Cost } \quad \quad \quad \quad \quad\text {Fixed Cost}\\\begin{array}{lll}\text { Production }&\text { Selling }&\text { Production }&\text { Selling }\\\text { A) Yes } & \text { Yes } & \text { Yes } & \text { No } \\\text { B) No } & \text { Yes } & \text { No } & \text { Yes } \\\text { C) Yes } & \text { Yes } & \text { No } & \text { No } \\\text { D) Yes } & \text { No } & \text { Yes } & \text { No }\end{array}\end{array}$

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