Which of the following best describes costs assigned to the product under the variable costing method?
Direct labor (DL)
Direct materials (DM)
Variable selling and administrative (VSA)
Variable manufacturing overhead (VOH)
Fixed selling and administrative (FSA)
Fixed manufacturing overhead (FOH)

A) DL,DM,VSA,and VOH.
B) DL,DM,and VOH.
C) DL,DM,VOH,and FOH.
D) DL and DM.
E) DL,DM,FSA,and FOH.

Variable Costing

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

Direct Labor

The wages and salaries paid to workers who are directly involved in the production of goods or the provision of services.

Variable Manufacturing Overhead

The portion of manufacturing overhead costs that varies with production volume, such as utility costs in a factory.