Which of the Following Items Are Included in Calculating the Markup

Which of the following items are included in calculating the markup percentage under the absorption approach to cost-plus pricing described in the text? $$\begin{array} { c c c c c c } & { \text { Variable Cost } } &&{ \text { Fixed Cost } } && \text { Desired } \\& \text { Production } & \text { Selling } & \text { Production } & \text { Selling } & \text { Profit } \\\text { A) } & \text { Yes } & \text { No } & \text { Yes } & \text { No } & \text { Yes } \\\text { B) } & \text { No } & \text { Yes } & \text { No } & \text { Yes } & \text { Yes } \\\text { C) } & \text { No } & \text { No } & \text { Yes } & \text { Yes } & \text { Yes } \\\text { D) } & \text { No } & \text { Yes } & \text { No } & \text { Yes } & \text { No }\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D