Monroe Manufacturing Produces and Sells a Product with a Price

Monroe Manufacturing produces and sells a product with a price of $100/unit. The following data has been prepared for its estimated upper and lower levels of activity. The only variable expenses for this company are

A) indirect materials, direct materials, and direct labor.
B) all categories of selling and administrative expenses.
C) indirect materials, indirect labor, direct materials, and direct labor.
D) none of the above.