Which of the following is an advantage of marginal costing?

a. The costing method follows the matching concept (accruals concept) by carring forward a proportion of the production cost in the inventory valuation to be matched against the sales value when items are sold.

b. The costing method reflects the behavior of costs in relation to activity.

c. The costing method produces invetory values, which include a share of fixed production overhead.

d. The costing method may be used for identifying inefficient utilization of production resources.