Which of the Following Is TRUE Concerning Throughput Costing

Which of the following is TRUE concerning throughput costing?

A) It is also called super-absorption costing.
B) It treats all costs except those related to direct labour as period costs.
C) It provides more incentive to build-up inventories than does absorption costing.
D) It provides more incentive to build-up inventories than does variable costing.
E) Other things being equal, is more conservative than absorption costing.