Which of the following would be included in the cost of a product manufactured according to absorption costing?

A) advertising expense
B) sales salaries
C) depreciation expense on factory building
D) office supplies costs

Absorption Costing

An accounting method that includes all of the direct and indirect manufacturing costs in the cost of a product.

Depreciation Expense

The systematic allocation of the cost of a tangible asset over its useful life.

Factory Building

A physical structure designated for manufacturing processes and activities.