Which of the Following Is(are)reason(s)for Easy Identification and Control of Variable

Multiple Choice

Which of the following is(are) reason(s) for easy identification and control of variable manufacturing costs under the variable costing method?

A) variable and fixed costs are reported separately.
B) variable costs can be controlled by the operating management.
C) fixed costs,such as property insurance,are normally the responsibility of higher management not the operating management.
D) All of the above are true.