A. The Production Supervisor need not include cost variances while costing last month's work orders because those can be applied directly in subledger accounting.

B. The Production Supervisor should make sure that all costs are included while closing last month's work orders; however, variances can be included after closing the work orders.

C. The Production Supervisor needs to include all costs and variances in last month's work orders and close them; however, the work orders where updates are expected, should not be closed.

D. Work order costs can be updated anytime regardless of the status of the work order.