Which of the following costing methods charges all manufacturing costs to its products?

Direct costing

ABC costing

Variable costing

Absorption costing

The answer is: Absorption costing

In abortion costing, we accumulate all the expense that incurred from acquiring materials, paying all the labor, utilities, and other factory overhead. After that we add it to the total cost of all units that produced.

An advantage of absorption costing is it is a simpler and faster method to calculate total production cost. But, this method does not directly provided us with the information about the cost of creating one single product.