3. Ricco was reviewing the water bill for his carwash business and determined that the highest bill, $6,000, occurred in July whe cars were washed. The lowest bill, $4,500, occurred in February when 1,000 cars were washed. Use the high-low method to an the following questions. A basic tenet of variable costing is that fixed manufacturing overhead costs be currently expensed. What is the rationale behind this? (1 Point) A) Allocation of fixed manufacturing costs are arbitrary at best. B) Fixed manufacturing overhead costs occur regardless of level of production. C) Fixed manufacturing overhead costs are generally immaterial in amount. D) Fixed manufacturing costs change as production changes