A Portion of the Total Fixed Manufacturing Overhead Cost Incurred

Multiple Choice

A portion of the total fixed manufacturing overhead cost incurred during a period may:

A) be excluded from cost of goods sold under absorption costing.
B) be charged as a period cost with the remainder deferred under variable costing.
C) never be excluded from cost of goods sold under absorption costing.
D) never be excluded from cost of goods sold under variable costing.