Which of the Following Statements Is Correct

Which of the following statements is correct?

A) Absorption costing is the most appropriate method of classifying costs to inform short-term decision making
B) Absorption costing is a method of attributing all production costs to individual products with no expectation that they will be covered by sales revenue
C) Absorption costing is not appropriate for valuing closing inventory
D) Absorption costing is a method of attributing all production costs to individual products in the expectation that they will be covered by sales revenue