Which of the following best describes costs assigned to the product under the absorption costing method?

Direct labor (DL)
Direct materials (DM)
Variable selling and administrative
Variable manufacturing overhead
Fixed selling and administrative
Fixed manufacturing overhead

a. DL, DM, variable selling and administrative costs, and variable manufacturing overhead.
b. DL, DM, and variable manufacturing overhead.
c. DL, DM, variable manufacturing overhead, and fixed manufacturing overhead.
d. DL and DM.
e. DL, DM, fixed selling and administrative, and fixed manufacturing overhead.