Which of the following do traditional costing systems ignore?
i. Production costs
ii. Design costs
iii. Development costs
iv. Marketing and customer service costs

A) i, ii and iii
B) i, ii and iv
C) ii, iii and iv
D) i, iii and iv

Traditional Costing Systems

Costing methods that assign manufacturing overhead to products based on a predetermined overhead rate, often using direct labor hours as the allocation base.

Design Costs

Expenses associated with the process of creating and developing a plan or specification for the production of objects or systems.

Development Costs

Expenses incurred in the process of developing a new product, project, or solution, including research, design, testing, and implementation costs.