A "Cost-Plus" Pricing Approach Is

A "Cost-Plus" pricing approach is:

A) A costing system that involves working out the cost of one unit and adding on extra for the selling price in order to make a profit
B) A costing system that includes the basic direct costs of the product, plus all of the overheads of running the factory as a separate cost total
C) The direct cost of producing the products sold in the month plus the cost of any unsold inventory
D) Used in job costing - for example the cost of the raw materials plus the labour required for a building job