Which of the Following Statements Is True Regarding Variable Costing

Multiple Choice

Which of the following statements is true regarding variable costing?

A) Variable costing is also known as full costing.
B) Per unit contribution margin is affected by production levels in variable costing.
C) In a variable costing income statement, fixed costs are separated from variable costs.
D) Variable costing focuses attention on all product costs and not only relevant product costs.