EJB Company Used a "Normal" Production Level of 10,000 Units

Multiple Choice

EJB Company used a "normal" production level of 10,000 units to determine the standard per-unit cost of manufacturing overhead.Which of the following is not true?

A) There is no overhead volume variance for a given month if actual production that month is 10,000 units.
B) When actual production exceeds 10,000 units,use of standard costs results in a favorable overhead volume variance.
C) When actual production is less than 10,000 units,use of standard costs results in an unfavorable total overhead variance.
D) Overhead variances arising as a result of producing more or less than 10,000 units do not indicate either strong or poor performance by the Production Department.