Which one of the following is correct about variable costing systems? Select one:

a-, Calculate product cost as the sum of directs materials, direct labor and manufacturing ovetheart
b. Normally result into a lower product cost compared to absorption costing systems
. c. Calculate product cost as the sum of directs materials, direct labor, manufacturing over
and selling cost
d - Focuses on both variable and fixed costs.​

After hearing a knock at your front door, you are surprised to see the prize patrol from a large, well-known magazine subscription company. it has arrived with the good news that you are the big winner, having won $21 million. you have three options.(a) receive $1.05 million per year for the next 20 years.(b) have $8.25 million today.(c) have $2.25 million today and receive $750,000 for each of the next 20 years.your financial adviser tells you that it is reasonable to expect to earn 13 percent on investments.