When All of the Units Produced Are Sold,the Operating Income

Multiple Choice

When all of the units produced are sold,the operating income will be the same under both the costing methods.(Assume no beginning inventories.) Which of the following gives the correct reason for the above statement?

A) all costs incurred have been recorded as expenses
B) a portion of the fixed manufacturing overhead is still in the Finished Goods Inventory account
C) all selling and administrative expenses have been recorded as period costs
D) fixed manufacturing costs have not been considered while calculating the operating profits