Comprehensive income includes all of the following except: Oa. Net income Ob. A foreign currency translation loss. Oc. Pension liability adjustments Od. Unrealized gains on derivatives. Oe. Cash contributed by stockholders. Period costs: Oa. Are treated as expenses in the period they are incurred. Ob. Are directly traceable to products. Oc. Include direct labor. Od. Are also referred to as manufacturing overhead costs. Oe. Include fringe benefits paid to workers in the manufacturing plant