What is one of the attributes of absorption costing?

The correct choice highlights that absorption costing allocates fixed overhead costs to all units produced. This accounting method ensures that all manufacturing costs, both variable and fixed, are included in the cost of a product. This means that each unit produced not only carries its variable costs, such as direct materials and labor, but also a share of fixed manufacturing overhead.

By doing this, absorption costing provides a more comprehensive view of product costs, which is essential for determining pricing and profitability. This also means that under absorption costing, fixed overhead costs are treated as a part of inventory until the products are sold, impacting how profits are recognized in financial reporting.

In contrast, the other options do not correctly represent the nature of absorption costing. For instance, ignoring fixed costs or including only variable costs refers more closely to variable costing, which doesn't allocate fixed overhead to product costs. Assigning costs based solely on units sold would imply that unsold inventory does not reflect fixed costs, which is not a characteristic of absorption costing and contradicts its conservative approach to inventory valuation.