171. CSO: 1C1e LOS: 1C1f
If a manufacturing company uses variable costing to cost inventories, which of the
following costs are considered inventoriable costs?
a. Only raw material, direct labor, and variable manufacturing overhead costs.
b. Only raw material, direct labor, variable and fixed manufacturing overhead costs.
c. Only raw material, direct labor, variable manufacturing overhead and variable
selling and administrative costs.
d. Only raw material and direct labor costs.
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