$A B$ plc is a supermarket group which incurs the following costs:

(i) The bought-in price of the good

(ii) Inventory financing costs

(iii) Shelf refilling costs

(iv) Costs of repacking or 'pack out' prior to storage before sale.

$A B$ plc's calculation of Direct Product Profitability would include:

A All of the above costs B All of the above costs, except (ii)

C All of the above costs, except (iv)

D Costs (i) and (ii) only E Cost (i) only