The following costs have arisen in relation to the production of a product:

(i) Planning and concept design costs

(ii) Testing costs

(iii) Production costs

(iv) Distribution and customer service costs

In calculation the life cycle costs of a product, which of the above items would be included?

A) (iii) only

B) All of the above

C) (i), (ii), and (iii) only

D) (i), (ii) and (iv) only