There Is Not an Output-Level Variance for Variable Costing, Because

Multiple Choice

There is not an output-level variance for variable costing, because

A) the inventory level decreased during the period.
B) the inventory level increased during the period.
C) fixed manufacturing overhead is allocated to work-in-process.
D) fixed manufacturing overhead is not allocated to work-in-process.
E) variable manufacturing overhead is not allocated to work-in-process.