Requirement (c) What is the main limitation of full costing (also known as absorption costing)? A. Full costing tends to use past costs and restrict its consideration of future costs to outlay costs. B. The fact that absorption costing combines variable and fixed costs allows a company to report its profits to shareholders without disclosing too much detail to competitors. C. Full costing does not take into account all of the resources sacrificed to achieve a particular objective. D. Full costing does not indicate the kind of recovery rates needed for the long-term survival and prosperity of a business