Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
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 variable expenses for Monroe Manufacturing are

A) indirect materials, direct materials, and direct labour.
B) indirect materials, indirect labour, direct materials, and direct labour.
C) all categories of selling and administrative expenses.
D) direct materials, direct labour, sales salaries.