💡 Under the absorption costing approach, all manufacturing costs—both variable and fixed—are treated as product costs. Fixed manufacturing overhead costs are allocated to products as part of the total production cost. However, since these costs cannot be directly traced to a specific product unit, they are classified as indirect product costs. This means they become part of the inventory cost on the balance sheet and are expensed as cost of goods sold when the products are sold. تكلفة البضاعة المباعة عند بيع المنتجات.