What is the main difference between full absorption costing and variable costing?

A. Full absorption costing does not recognize variable costs as part of the product costs.

B. Underfullabsorptioncosting, some fixed costs are included in the product costs and some variable costs are not.

C. Full absorption costing does not recognize fixed costs as part of the product costs.

D. Full absorption costing counts all fixed and variable costs as product costs.