Which of the Following Properly Describes the Difference Between Absorption

Which of the following properly describes the difference between absorption costing and variable costing?

A) Fixed selling and administrative costs are considered product costs under absorption costing and as period costs under variable costing.
B) Variable manufacturing costs are considered product costs under variable costing and as period costs under absorption costing.
C) Fixed manufacturing costs are treated as product costs under absorption costing and as period costs under variable costing.
D) Variable selling and administrative costs are considered period costs under absorption costing and as product costs under variable costing.