Explanation not necessary Under absorption costing, a unit of product includes which costs? A. direct material, direct labor, and fixed manufacturing overhead B. direct material, direct labor, and variable manufacturing overhead C. direct material, direct labor, and all variable manufacturing overhead D. direct material, direct labor, and manufacturing overhead During production, how are the costs in process costing accumulated? A to cost of goods sold B. to each individual department C. to each individual product D. to manufacturing overhead In a process costing system, which account shows the overhead assigned to the department? A. finished goods inventory B. cost of goods sold C. work in process inventory D. raw material inventory What is the cost of direct labor if the conversion costs are $330,000 and manufacturing overhead is $275,000? A. $330,000 B. $55,000 C. $605,000 D. $275,000