How is the cost of a product determined? A) Fixed overhead costs are allocated to products using an estimation method, but material, labor and variable overhead is charged directly to products. B) Material and labor can be directly charged to jobs but fixed and variable overhead must be accumulated and allocated to jobs using an estimation method. C) Material cost is charged directly to products, but labor and overhead costs must be allocated to products using some estimation method. D) All manufacturing costs are allocated to products using an estimation method