[Solved] The web site WildxAngel.com: A)reveals the dangers of Internet dating B)offers erotic material C)is a dating site D)is a social networking site for motorcycle enthusiasts Absorption Costing Income Statement: An income statement where all manufacturing costs, both variable and fixed, are treated as product costs, with non-manufacturing costs treated as period costs. Variable and Fixed Costs: Variable costs change based on production levels, while fixed costs remain constant regardless of production volume. Fixed Factory Overhead Costs: Expenses related to the operation of a manufacturing facility that remain constant regardless of the production volume. Absorption Costing: A method of inventory costing that includes all manufacturing costs—direct materials, direct labor, and both variable and fixed manufacturing overhead