Which of the Following Statements Is(are) False

Multiple Choice

Which of the following statements is(are) false?
(A) All variances should be prorated to inventories and cost of goods sold at the end of the accounting period.
(B) If the number of units produced exceeds the number of units sold, the full-absorption operating profit will be lower than variable costing operating profit.

A) Only A is false.
B) Only B is false.
C) Both of these are false.
D) Neither of these is false.