Which of the Following Statements Pertain to Variable Costing

Multiple Choice

Which of the following statements pertain to variable costing?

A) This method must be used for external financial reporting.
B) Fixed manufacturing overhead is attached to each unit produced.
C) The income statement discloses a company's contribution margin.
D) Variable manufacturing overhead becomes part of a unit's cost.
E) Statements "C" and "D" both pertain to variable costing.