Under Absorption Costing,fixed Manufacturing Overhead Costs Appear on Two Places

Multiple Choice

Under absorption costing,fixed manufacturing overhead costs appear on two places on the income statement that include ________ and ________.

A) usage variance for fixed overhead costs; cost of goods sold
B) production volume variance; cost of goods sold
C) efficiency variance for fixed overhead costs; production volume variance
D) efficiency variance for fixed overhead costs; cost of goods sold