Costs Associated with Factory Insurance, Maintenance, Rent, Property Taxes, and Other

Costs associated with factory insurance, maintenance, rent, property taxes, and other similar items are typically included in manufacturing overhead and assigned to products:

A) primarily based on whatever technique is easiest.
B) based on a related cost driver that can be identified and measured.
C) if not treated as a period cost.
D) based on the relative sales revenue generated by the product.