The costing method that treats all fixed costs as period costs is:

A) absorption costing.
B) job-order costing.
C) variable costing.
D) process costing.

Period Costs

Costs that are taken directly to the income statement as expenses in the period in which they are incurred or accrued.

Fixed Costs

Expenses that do not change in total despite fluctuations in production or sales volume, such as rent, insurance, and salaries.

Variable Costing

A costing method that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in product costs.