What factor related to manufacturing costs causes the difference between operating income computed using absorption

costing and operating income computed using variable costing?

A$)$ Absorption costing "inventories" all fixed manufacturing and period costs.

B$)$ Absorption costing "inventories" all fixed manufacturing costs.

C$)$ Absorption costing expenses all costs, whether fixed or variable.

D$)$ Absorption costing "inventories" all direct manufacturing costs.