The correct answer is: D. product sustaining costs.
Product sustaining costs are costs that are incurred to support individual products after they have been produced. These costs include costs of product maintenance, repair, and replacement, as well as costs of product modifications and enhancements.
Expected sustaining costs are costs that are incurred to support a product during its expected life cycle. These costs include costs of product design, development, and testing, as well as costs of manufacturing and distribution.
Input sustaining costs are costs that are incurred to support the production of a product. These costs include costs of raw materials, labor, and overhead.
Output sustaining costs are costs that are incurred to sell a product. These costs include costs of marketing, advertising, and sales.
Here are some examples of product sustaining costs:
- Costs of product maintenance: These costs include costs of labor, parts, and materials used to keep a product in good working condition.
- Costs of product repair: These costs include costs of labor, parts, and materials used to fix a product that is not working properly.
- Costs of product replacement: These costs include costs of labor, parts, and materials used to replace a product that is no longer working properly.
- Costs of product modifications: These costs include costs of labor, parts, and materials used to make changes to a product to improve its performance or functionality.
- Costs of product enhancements: These costs include costs of labor, parts, and materials used to add new features to a product.
Product sustaining costs can be significant, and they can vary depending on the type of product and the length of its life cycle. It is important for businesses to carefully manage these costs in order to maintain profitability.