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Under Absorption Costing and Variable Costing, How Are Direct Labor

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Under absorption costing and variable costing, how are direct labor costs treated?  Absorption  Variable  a.  Product Cost  Product Cost  b.  Product Cost  Period Cost  c.  Period Cost  Product Cost  d.  Period Cost  Period Cost \begin{array} { l l l } & \text { Absorption } & \text { Variable } \\\text { a. } & \text { Product Cost } & \text { Product Cost } \\\text { b. } & \text { Product Cost } & \text { Period Cost } \\\text { c. } & \text { Period Cost } & \text { Product Cost } \\\text { d. } & \text { Period Cost } & \text { Period Cost }\end{array}


Definitions:

Basal Ganglia

A group of nuclei in the brain involved in coordinating movement, as well as aspects of learning and memory.

Allocortex

A type of cortical tissue in the brain characterized by fewer layers than the neocortex, involved in functions like emotion and memory.

Hippocampus

A brain structure embedded deep in the temporal lobe, critical for learning and memory.

Amygdala

The amygdala is a set of small, almond-shaped clusters of nuclei located deep within the temporal lobes of the brain, involved in processing emotions such as fear and pleasure.

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