The costing method that can be used most easily with break$-$even analysis and other cost$-$volume$-$profit techniques is:

variable costing.

absorption costing.

process costing.

job$-$order costing.

Question $16(2$ points$)$

The variable costing method ordinarily includes in product costs the following:

Direct materials cost, direct labor cost, but no manufacturing overhead cost.

Direct materials cost, direct labor cost, and variable manufacturing overhead cost.

$15$

Prime cost but not conversion cost.

Prime cost and all conversion cost.