TortoiseGo manufactures many different models of treadmills for commercial gyms. The company uses a life cycle costing approach to estimate the cost of a new treadmill model, Distinction2A. Which of the following costs should be included in the life cycle cost of this treadmill? i. Direct material costs associated with producing a unit of Distinction2A. ii. Costs of designing the manufacturing process of Distinction2A. iii. Costs of running on-line ads to sell Distinction2A. iv. Costs of administering focus groups with gym operators to determine the overall demand of treadmills in Australia. a. i and ii only b. i, ii and iii only c. i, ii, iii and iv O d. i, ii and iv only e. ii, iii and iv only