Which of the following statements is false?

a) a misclassification of a direct labor cost as an indirect labor cost will understate the total manufacturing cost

b) a misclassification of a period cost as a product cost will overstate the unit cost of a product a

c) a misclassification of a selling expense as a general and administrative expense will have no effect on the operating income

d) a misclassification of a factory overhead cost as an operating cost will understate the unit cost of a product