Final answer:
The costing technique that includes all manufacturing costs as inventoriable is absorption costing. Costs measured on a per-unit basis include average cost, average variable cost, variable costs, and marginal cost. Production technology refers to the resources and processes used to produce goods or services. Option a.
Step-by-step explanation:
The costing technique that treats all manufacturing costs as inventoriable is referred to as absorption costing (a). In absorption costing, all direct costs, indirect costs, and fixed and variable manufacturing overhead costs are considered product costs and are allocated to units produced. This contrasts with variable costing, where only variable manufacturing costs are treated as product costs while fixed manufacturing overheads are treated as period costs.
Costs that are measured on a per-unit basis include average cost, average variable cost, variable costs, and marginal cost. Fixed costs, on the other hand, do not vary with production levels and are therefore not typically calculated on a per-unit basis when total output changes.
Production technology refers to the combination of resources and processes that a firm uses to produce goods or services. Advanced production technologies can often contribute to more efficient production processes and lower marginal costs over time.