Advantages of throughput costing include all of the following except O throughput costing reduces management's tendency to build inventory levels over which to spread fixed manufacturing costs of production. O throughput costing motivates managers to reduce operating costs such as direct labour and variable overhead, which are treated as period costs rather than product costs. O throughput costing is simpler than normal costing or absorption costing since all manufacturing overhead is expensed as a period cost immediately. O throughput costing motivates managers to reduce operating costs such as direct materials and variable overhead, which are treated as period costs rather than product costs