A. Under absorption costing fixed manufacturing overhead is allocated to the units produced and it is best classified as an indirect product cost. It is indirect because it is not directly traceable to a specific unit and a product cost because it allocated to the product.
B. Fixed manufacturing overhead is not a period cost under absorption costing because it is allocated to the units produced and not expensed.
C. Fixed manufacturing overhead is not a direct cost because it cannot be traced to a specific unit.
D. Fixed manufacturing overhead is not a direct cost because it cannot be traced to a specific unit. It is also not a period cost under absorption costing because it is allocated to the units produced and not expensed.
