3. Which of the following is NOT true for fixed manufacturing overhead costs in a standard costing system? A. No efficiency variance is ever reported. B. Any volume variance is the result of applying fixed manufacturing overhead to products, not the result of poor cost control. C. Any underapplied or overapplied fixed manufacturing overhead is the same as the volume variance. D. The budget variance can arise under either a variable product costing system or an absorption product costing system