Which of the following statements regarding freight costs is correct?

Group of answer choices

a) Freight costs incurred on raw material purchases, transfers of inventory between production facilities, and delivery of products sold to customer are all classified as period costs.

b) Freight costs incurred on raw material purchases are classified as product costs and included in the cost of raw materials. Freight costs incurred on transfers of inventory between production facilities and delivery of products sold to customers are classified as period costs.

c) Freight costs incurred on raw material purchases and delivery of products sold to customers are classified as period costs. Freight costs incurred on transfers of inventory between production facilities are classified as manufacturing overhead and are treated as product costs.

d) Freight costs incurred on raw material purchases are classified as product costs and included in the cost of raw materials. Freight costs incurred on delivery of products sold to customers are classified as period costs. Freight costs incurred on transfers of inventory between production facilities are classified as product costs and included manufacturing overhead.

e) None of the above.