The following costs have arisen in relation to the production of a product:
(i) Planning and concept design costs
(ii) Testing costs
(iii) Production costs
(iv) Distribution and customer service costs
In calculating the life cycle costs of a product, which of the above items would be included
A．(iii) only B．(i), (ii) and (iii) only C．(i), (ii) and (iv) only D．All of the above