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