The term direct costing means that only direct variable costs are considered inventoriable under variable costing whereas fiond direct costs, such as marketing casts, irfe. considered periad costs. True Fahe One commonality between absorption costing and variable costing is that under both costing mechods, all variable manufacturing costs are invertoriabie costs a nonmanufacturing costs in the value chain (such as research and development and marketingl whether variable or foud, are period costs. True False