ACAMPORAs 2006 fixed manufacturing overhead costs totaled $100,000, and variable selling costs totaled $80,000. How should these costs be classified under absorption costing?

Period Costs Product Costs

A) $ - 0 - $ 180,000

B) $ 80,000 $ 100,000

C) $ 100,000 $ 80,000

D) $ 180,000 $ - 0