Which of the following statements is TRUE regarding costingsystems:

A.

Under direct costing variable overhead costs only direct variable costs are considered inventoriable.

B.

Some period costs are'absorbed' into aproduct's cost under absorption costing.

C.

Both absorption costing and variable costing treat all nonmanufacturing costs as period costs.

D.

Under direct costing(also called variablecosting) variable nonmanufacturing costs are inventoriable.