A. Because all costs, fixed and variable, are considered in setting the price, the price will be more stable than under a short run, contribution margin focused, variable cost pricing plan. This is an advantage.

B. Using all of the costs to set prices does not make it easier to identify the fixed costs by product. It only makes sure the fixed costs are covered by the prices set.

C. The total cost approach allows the company to recover all product costs by using a simple markup over costs to determine price. This is an advantage because of its simplicity.

D. This would be an advantage as it ensures that all product costs are covered by the set price.